Which of the following entry is recorded when indirect materials are transferred to office dept.?

a.

Dr Finished Goods Stock A/c, Cr. Work-in-Progress A/c

b.

Dr Cost of Goods Sold A/c, Cr. Material Inventory A/c

c.

Dr. Material Inventory A/c Cr Office Overhead A/c

d.

Dr Office &Administration O.H A/c Cr Material inventory A/c