The cost of production of completed and finished goods during the period amounted to $ 400,000 and the finished 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 finished goods.

A. Finished Goods 337,000 Work in Process 337,000

B. Finished Goods 400,000 Work in Process 400,000

C. Work in Process 400,000 Finished Goods 400,000

D. Work in Process 337,000 Finished Goods 337,000