The journal entry to record the completion of a job in a job order cost system is:

A.	Work-In-Process Inventory	xxx
	Materials Inventory		xxx

B.	Materials Inventory	xxx
	Purchases		xxx

C.	Cost of Goods Sold	xxx
	Finished Goods Inventory		xxx

D.	Finished Goods Inventory	xxx
	Work-In-Process Inventory		xxx

Option A

Option B

Option C

Option D