Trace and Company sold $30$ units on account for $$15$ each. The standard cost of each unit is $$11.$ Under a just $-$ in $-$ time costing system, the journal entries that are recorded for the $30$ units that are sold would be:

A$.$ Accounts Receivable

Sales Revenue

Finished Goods

Cost of Goods Sold

B$.$ Accounts Receivable

Sales Revenue

Cost of Goods Sold

Finished Goods Inventory

C$.$ Sales Revenue

Accounts Receivable

Cost of Goods Sold

Finished Goods Inventory

D$.$ Cost of Goods Sold

Finished Goods Inventorv

$450$

$330$

$450$

$330$

$450$

$330$

$450$

$450$