$2$

Dazzle, Incorporated produces beads for jewelry making use. The following information summarizes production operations for June. The journal entry to record June production activities for direct labor usage is:

Direct materials used

Direct labor used

Predetermined overhead rate $($based on direct labor$)$

Goods transferred to finished goods

Cost of goods sold

$01$:$32$:$54$

Credit sales

$$106,000$

$179,000$

$160\%$

$451,000$

$463,000$

$829,000$