Job no. C12 was completed in November at a cost of $32,350, subdivided as follows: direct material, $17,600; direct labor, $5,900; and manufacturing overhead, $8,850. The journal entry to record the completion of the job is:

Multiple Choice

• Finished-Goods Inventory	32,350
  Work-in-Process Inventory		32,350

• Work-in-Process Inventory	32,350
  Finished-Goods Inventory		32,350

• Work-in-Process Inventory	32,350
  Wages Payable		5,900
  Raw-Material Inventory		17,600
  Manufacturing Overhead		8,850

• Cost of Goods Sold	32,350
  Finished-Goods Inventory		32,350

• Finished-Goods Inventory	32,350
  Cost of Goods Sold		32,350