ABC Company began operations during 2022 and entered into the following transactions during that year: a. raw materials purchased on account were $165,009 b. raw materials used in production totaled $140,60 (90\% were direct materials and 16% were indirect materials) c. factory utility costs incurred and paid totaled $65, d. the direct labor cost for the year totaled $160,60; all wages were paid in cash e. depreciation on automobiles used by the sales staff totaled $25, , 6e f. overhead totaling $128, 60 was applied to production B. goods having a total cost of $342, Bee were completed h. goods costing $285, were sold to customers for $36,060 cash The journal entry to record transaction ( f ) would include a debit to: work in process inventory cost of goods sold direct materials inventory manufacturing overhead finished goods inventory