A firm uses backflush costing and values inventory using direct costing. All cost and unit figures below are equal to budgeted amounts. (Treat the units in process as 100% complete.)

DM per unit	2.25
DL per unit	1.25
VOH per unit	0.65
FOH per unit	0.35
Units started	20000
Units unsold	150
Units in process	100

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

	a.	Debit: COGS $1087.50 Credit: RIP $465.00 Credit: FG $622.50
	b.	Debit: COGS $612.50 Credit: RIP $275.00 Credit: FG $337.50
	c.	Debit: RIP $465.00 Debit: FG $622.50 Credit: COGS $1087.50
	d.	Debit: RIP $275.00 Debit: FG $337.50 Credit: COGS $612.50