Complete Microfilm Products manufactures microfilm cameras. For October there were no beginning inventories of direct materials, and no beginning or ending work-in-process. Only one indirect manufacturing cost category is currently in use, "Conversion Costs." Journal entries are recorded when materials are purchased and when units are sold using backflush costing. Conversion costs - October $ 90,400 Direct materials purchase October $250,400 Units produced - October 80,000 units Units sold - October 75,000 units Selling price $10.00 each Which of the following journal entries would be recorded for the units that are sold by Complete Microfilm Products in October? 319,500 319,500 319,500 234,750 84,750 Cost of Goods Sold Inventory Control Cost of Goods Sold Inventory Control Conversion Costs Allocated Inventory Control Conversion Costs Allocated Cost of Goods Sold Cost of Goods Sold Inventory Control Conversion Costs Allocated 234,750 84,750 319,500 319,500 229,500 90,000