Which One of the Following Journal Entries in a Standard

Multiple Choice

Which one of the following journal entries in a standard cost system is needed to record the completion of production for the period?

A) A debit to Work-in-Process Inventory, at standard cost.
B) A debit to Work-in-Process Inventory, at actual cost.
C) A credit to Cost of Goods Sold, at standard cost.
D) A debit to Finished Goods Inventory, at standard cost.
E) A debit to Finished Goods Inventory, at actual cost.