Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Plastic Molding, Inc.'s costing system utilizes two cost categories; direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Data for the Assembly Department for March are:

-Which of the following journal entries correctly reflects the transfer of goods completed from the Assembly Department to the Testing Department?

A)

B)

C)

D)

E)