When a job is completed, the foreman typically prepares a completion report, a copy of which is sent

When a job is completed, the foreman typically prepares a completion report, a copy of which is sent to or kept in the following departments,
except A cost accounting, to transfer the job from work in process to finished goods inventory. B production department, retains a copy for own file. C finished goods stores, accompanying the finished goods. D sales department, indicating goods available for sale.