Tomlison Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: The journal entry to record the unadjusted Cost of Goods Sold is:

A)
B)
C)
D)

The unadjusted Cost of Goods Sold for a job-order costing system is calculated as beginning work in process inventory plus total manufacturing costs minus ending work in process inventory. Using the data provided in the table, the calculation would be as follows:

Beginning work in process inventory: $0
Direct materials used: $534,000
Direct labor: $330,000
Manufacturing overhead: $360,000
Total manufacturing costs: $1,224,000
Ending work in process inventory: $144,000
Unadjusted Cost of Goods Sold: $1,080,000

Therefore, the journal entry to record the unadjusted Cost of Goods Sold would be:

Debit Cost of Goods Sold: $1,080,000
Credit Finished Goods Inventory: $1,080,000

Choice B is the correct option.