Which of the following journal entries correctly represents the transfer of completed goods for the current period using the FIFO method of process costing? a. Finished Goods $10,560.28 Loss from Spoilage $10,560.28 b. Finished Goods $322,224.20 Work-in-Process $322,224.20 C. 0 Finished Goods $401,700.00 Work-in-Process $401,700.00 Loss from Spoilage $5,026.80 Finished Goods $5,026.80 Finished Goods $311,500.00 Work-in-Process $311,500.00