Complete Microfilm Products manufactures microfilm cameras. For October, there were no beginning inventories of direct materials and no beginning or ending work in process. Conversion costs is the only indirect manufacturing cost category currently used. Journal entries are recorded when materials are purchased and when units are sold.

Conversion costs - October	$ 90,400
Direct materials purchased - October	$250,400
Units produced - October	80,000 units
Units sold - October	75,000 units
Selling price	$10 each

Which of the following journal entries would be recorded when units are sold for the month?

A) Cost of Goods Sold