The cost of production of completed and finished goods during the period amounted to $450,000, and the finished products shipped to customers had total production costs of $357,000. From the following, select the entry to record the transfer of costs from finished goods to cost of goods sold.

a.	Finished Goods 450,000 Cost of Goods Sold 450,000

b.	Finished Goods 357,000 Cost of Goods Sold 357,000

c.	Cost of Goods Sold 357,000 Finished Goods 357,000

d.	Cost of Goods Sold 450,000 Finished Goods 450,000