Softy Shine Soaps Company's Process Il shows the following information for 5000 units of its product which remains incomplete as work in process at the end of 31st January, 2021. There was no opening inventory in the beginning of the month. Degree of completion for direct materials is 75% and that of direct labour is 45%. Equivalent units for direct materials and direct labour will be: Direct materials is 3250 equivalent units and direct labour is 1250 equivalent units Direct materials is 3750 equivalent units and direct labour is 2250 equivalent units Direct materials is 1250 equivalent units and direct labour is 3250 equivalent units Direct materials is 2250 equivalent units and direct labour is 3750 equivalent units the customer's order in Job costing In a Cool Drinks Company, the completed units are transferred from last department named as Packing and Labelling Department to the finished goods store room. The journal entry for this transfer is Dr.Work in process-Packing and Labelling Department &Cr.Cost of Goods Produced Dr.Work in process-Packing and Labelling Department &Cr. Finished Goods Dr.Cost of Goods Produced &Cr. Work in process Packing and Labelling Department Dr.Finished Goods &Cr. Work in process-Packing and Labelling Department