The cost of production of completed and finished goods during the period amounted to $400,000 and the finsihed products shipped to customers had total production costs of $337,000. From the following, select the entry to record the transfer of costs from work in process to finsished goods. a) Finsished goods 337K Cost of goods sold 337K b) finished goods 400K Work in process 400K c) work in process 400K finished goods 400K d) work in process 337K finished goods 337K