The following journal entry would be made in a processing costing system when units that have been completed in the final processing department.
a) Debit Work in Process Inventory; Credit Finished Goods Inventory
b) Debit Finished Goods Inventory; Credit Work in Process Inventory
c) Debit Cost of Goods Sold; Credit Finished Goods Inventory
d) Debit Finished Goods Inventory; Credit Cost of Goods Sold