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.