Final answer:
Upon the completion of a job in accounting, the total cost includes actual direct materials, labor, and allocated overhead, with Work-in-Process Control being credited and Finished Goods Control being debited.
Step-by-step explanation:
When a job is complete in the context of job costing in accounting, option D is correct. The total cost of the job will comprise the actual direct materials, actual direct manufacturing labor, and allocated manufacturing overhead. Upon the completion of a job, the accountant typically makes the following entries: Work-in-Process Control is credited to reflect that the job is no longer in process, and Finished Goods Control is debited to reflect that the cost of the job has been transferred to finished goods. The transfer does not involve the Manufacturing Overhead Control as this account is used to collect overhead costs throughout the period and allocate them to jobs, not upon the completion of any particular job.