Answer (B) is correct . Only salable goods (16,000) are transferred to finished goods inventory. Under process costing, the full cost of normal spoilage is borne by good units. Thus, the total dollar amount transferred to finished goods was $154,850 [(16,000 + 300) * $9.50].

Answer (A) is incorrect because The amount of $152,000 results from failing to include normal spoilage.
Answer (C) is incorrect because The amount of $155,800 results from improperly including abnormal spoilage.
Answer (D) is incorrect because The figure 16,300 results from improperly including spoiled goods in the quantity transferred to finished goods.