Complete the journal entry O Rectangular Snip To recognize inventory drawn from the storeroom to a processing department A. Unearned Revenue Work in Process - Mixing $23,645 B. Raw Materials $23,645 C. Work in Process - Assembly To recognize the cost of units sold D. Wages Payable Cost of Goods Sold $74,820 E. Finished Goods $74,820 F. Accrued Liabilities To recognize the usage of facility and other fixed costs G. Prepaid Expenses H. Manufacturing Overhead Work in Process - Mixing $10,540 1. Selling & Administration Expenses $10,540 J. Work in Process - Mixing To recognize the transfer of units from one processing department to another Work in Process - Assembly $22,630 $22,630 To recognize fully completed, ready-for-sale units Finished Goods $87,915 $87,915 Match the cost term to the definition v Transferred-in cost A. A factor that causes overhead costs v Variable costs B. Period costs v Cost object C. Material costs v Opportunity costs D. A cost attached to products that have been received from a prior processing department v Cost driver E. Cost of goods sold F. Costs that vary, in total, in direct proportion to changes in the level of activity G. Any unit of analysis for which cost data are desired H. Indirect costs 1. Cost structure J. The potential benefit that is given up when one alternative is selected over another