A firm uses backflush costing and values inventory using direct costing. All actual amounts are equal to budgeted amounts. (Note that some of the amounts below are on a per unit basis.)

DM per unit	$2.25
DL per unit	$1.25
VOH per unit	$0.65
FOH per unit	$0.35
Total completed and in process	20000 units
Units in finished goods	150
Units in process	100

The firm counts raw materials at the end of the period and finds that $50 of raw materials are still in the warehouse. Which journal entry appropriately backflushes costs to inventory accounts?

	a.	Debit: RIP $275.00 Debit: Conversion Costs $190.00 Debit: FG $622.50 Credit: COGS $1087.50
	b.	Debit: RIP $225.00 Debit: Conversion Costs $190.00 Debit: FG $622.50 Credit: COGS $1037.50
	c.	Debit: COGS $1037.50 Credit: RIP $225.00 Credit: Conversion Costs $190.00 Credit: FG $622.50
	d.	Debit: COGS $1087.50 Credit: RIP $275.00 Credit: Conversion Costs $190.00 Credit: FG $622.50