Question 26 (2.5 points) A home builder just completed the construction of a new home. The home builder uses job-order costing. Costs of $200,000 were incurred to construct the home. The home is ready for sale and is listed with a real estate broker. What journal entry is necessary when the home is completed? Finished Goods A) $200,000 Inventory Direct Materials $200,000 Inventory Finished Goods Inventory $200,000 B) Work-in-process $200,000 Inventory $200,000 Cost of Goods Sold $200,000 Finished Goods Inventory Work-in-process D) $200,000 Inventory Direct Materials Inventory $200,000