Job No C12 Was Completed in November at a Cost of of $28,500

Multiple Choice

Job no. C12 was completed in November at a cost of $28,500, subdivided as follows: direct material, $13,500; direct labor, $6,000; and manufacturing overhead, $9,000. The journal entry to record the completion of the job is:

A) $$\begin{array} { r r } \text { Finished-Goods Inventory } & 28,500 \\\text { Work-in-Process Inventory } & 28,500\end{array}$$
B) $\begin{array}{rr}\text { Work-in-Process Inventory } & 28,500 \\\text { Finished-Goods Inventory } & 28,500\end{array}$
C) $$\begin{array}{l}\begin{array} { l l } \text { Work-in-Process Inventory } & 28,500\end{array}\\\begin{array} { l r } \text { Wages Payable } & 6,000 \\\text { Raw-Material Inventory } & 13,500 \\\text { Manufacturing Overhead } & 9,000\end{array}\end{array}$$
D) Cost of Goods Sold $\quad 28,500$
Finished-Goods Inventory $\quad 28,500$
E) $\begin{array}{rr}\text { Finished-Goods Inventory } & 28,500 \\\text { Cost of Goods Sold } & 28,500\end{array}$