Champco Company uses a process costing system with two processing departments; Molding and Baking. Units are started in the Molding Department where materials are poured into molds, then transferred to the Baking Department where the product is heated until solid, after which the completed units are transferred to the companys finished goods warehouse. During the period, product costing $250,000 was transferred out of the Molding Department, product costing $300,000 was transferred out of the Baking Department, and product costing $275,000 was sold.

The entry to record the transfer of the product out of Baking is:

a.

Finished Goods	300,000
Work in process - Baking		300,000

b.

Work in Process - Baking	300,000
Finished Goods		300,000

c.

Work in Process - Baking	300,000
Work in Process - Molding		300,000

d.

Work in Process - Molding	300,000
Work in Process - Baking		300,000