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Brandon, Inc. completed manufacturing Job 11. It included 55,100 of direct materials cost, $1,600 of direct labor cost, and $200 of allocated manufacturing overhead. Which of the following is the correct journal entry needed to record the completed job? 6.900 O A. Finished Goods Inventory Work-in-Process Inventory 6,900 6.900 OB. Work-in - Process Inventory Finished Goods Inventory 6,900 6.700 OC. Work-in - Process Inventory Cost Goods Sold 6,700 6.900 OD. Finished Goods Inventory Cost of Goods Sold 6,900 Smith Manufacturing purchased on account $58,000 of direct materials and 51,000 of indirect materials. Which of the following journal entries would correctly record the transaction? OA Accounts Payable Raw Materials Inventory 57.000 57.000 OB. Raw Materials Inventory Accounts Payable 57,000 57,000 Oc. Work-in - Process Inventory Manufacturing Overhead Raw Materials Inventory 56,000 1,000 57.000 57.000 OD. Raw Materials Inventory Finished Goods Inventory Work-in - Process Inventory 56,000 1,000