Adelphia Manufacturing issued $80,000 of direct materials and $8,000 of indirect materials for production. Which of the following journal entries would correctly record the transaction? 88,000 88.000 88,000 80,000 8,000 O A. Manufacturing Overhead Raw Materials Inventory O B . Raw Materials Inventory Finished Goods Inventory Work-in-Process Inventory C. Work-in - Process Inventory Raw Materials Inventory OD. Work-in - Process Inventory Manufacturing Overhead Raw Materials Inventory B.8.000 88.000 80,000 8.000 The cost of goods sold for Frye Manufacturing in the year was $318,000. The January 1 Finished Goods Inventory balance was $31,100, and the December 31 Finished Goods Inventory balance was $25,000. Calculate the cost of goods manufactured during the year. O A. $56,100 OB. $343,000 OC. $6,100 OD. $311,900