2 During March, Zea Inc. transferred $56,000 from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $62,000. The journal entries to record these transactions would Include a Multiple Choice credit to Cost of Goods Sold of $62.000 debiltl to Finished Goods of $62.000 credt to Work in Process of $56.00o credit to Finished Goods of $56,000 ncurred $78.000 of direct labor costs and $18.000 of indirect labor costs. The journal entry to record the accrual of these wages would include direct labor During June, Buttrey Corporation incurred Mutiple Choice debit to Work in Process of $78 000 credit to Work in Process of $96,000 debit to Work in Process of $96.000 credit to Work in Process of $78.000 518,B00 156,200 Bal Bal 133,100 170,200 169,500 13,3001 215,500 215,500 23,100 (e) 471,000 (b) bal 27,100 158,200 518.800 47,800 7, 10 471,000 $27300 of 154,400 Bal 11,600 165,000 10,600 132,200 168,400 211,000 462,000 (b) 22,200 (e) 211,000 511,600 26,200 156,400 6,200 462,000 O $32.200