Following Is a Partial Process Cost Summary for Mitchell Manufacturing's

Multiple Choice

Following is a partial process cost summary for Mitchell Manufacturing's Canning Department.
-If the units completed were transferred to the Labeling Department,what is the appropriate journal entry to transfer the conversion costs?

A) Work in Process-Labeling $183,100; Work in Process-Canning $183,100.
B) Work in Process-Labeling $196,000; Work in Process-Canning $196,000.
C) Finished Goods-Labeling $183,100; Finished Goods-Canning $183,100.
D) Work in Process-Labeling $196,000; Finished Goods-Canning $196,000.
E) Finished Goods $242,800; Work in Process $242,800.