The cost of production of completed and transferred goods during the period amounted to $$540,000,$ and the finished products shipped to customers had production costs of $$375,000.$ The journal entry for the transfer of costs from finished goods to cost of goods sold is

a$.$

Finished Goods $375,000$

Cost of Goods Sold $375,000$

b$.$

Cost of Goods Sold $540,000$

Finished Goods $540,000$

c

Finished Goods $540,000$

Cost of Goods Sold $540,000$

d$.$

Cost of Goods Sold $375,000$

Finished Goods $375,000$