To transfer work in process inventory to finished goods inventory:

A) debit finished goods and credit work in process.
B) debit work in process and credit finished goods.
C) add direct labour to the work in process inventory.
D) add direct labour and direct materials to the finished goods inventory.

Work in Process Inventory

Items or materials that are partway through the production process but not yet completed, representing a current asset on the balance sheet.

Finished Goods Inventory

Items that have completed the manufacturing process and are ready for sale to customers.

Direct Labour

Direct Labour refers to the work exerted by employees who are directly involved in the production of goods or services.