25 At the end of the period, Massive Designs had the following debit balances in its accounts. Raw Materials Inventory $ 20,000 Work in Process Inventory 80,000 Finished Goods Inventory 120,000 Cost of Goods Sold 800,000 Manufacturing Overhead 10,000 Assuming the amount in Manufacturing Overhead is considered material, the entry to allocate Manufacturing Overhead will include a debit to Cost of Goods Sold for $6,400. O debit to Cost of Goods Sold for $10,000. credit to Finished Goods Inventory for $1,200, O credit to Work in Process Inventory for $800. O debit to Finished Goods Inventory for $1,200