The Allen Company has the following information for the Assembly Department for the month of October: Materials purchased $ 45,000
Materials used 49,000
Direct labor Actual manufacturing overhead 30,000
Cost of goods completed and transferred to the Finishing Dept.56,000
Overhead rate is 200 percent of direct labor costs. 125,000

Allen Company uses a process costing system for the Assembly Department. The journal entry to record goods completed and transferred out of the Assembly Department would include a

a. debit to Finished Goods Inventory for $125,000.
b. credit to Materials Inventory for $125,000.
c. debit to Work in Process-Assembly Department for $125,000.
d. debit to Work in Process-Finishing Department for $125,000.