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