What journal entry would be required to record the transfer of completed products costing $15,000?

A.Debit Work in Process Inventory $15,000; Credit Finished Goods Inventory $15,000

B.Debit Finished Goods Inventory $15,000; Credit Work in Process Inventory $15,000

C.Debit Work in Process Inventory $15,000; Credit Cost of Goods Sold $15,000

D.Debit Cost of Goods Sold $15,000, Credit Work in Process Inventory $15,000

What is the main difference between current manufacturing companies and early 20th-century manufacturing companies?

A.	In the past materials and wages were a smaller part of per-unit costs than they are now

B.	In the past factories were not as specialized as they are now so they produced a greater variety of products

C.	In the past manufacturing overhead was a less significant portion of per-unit costs

D.	In the past production was less labor intensive than it is now