Dazzle. Inc. produces beads for jewelry making use. The following information summarizes production operations for June. The journal entry to record June production activities for direct material usage is: Debit Raw Materials Inventory $104,000: credit Finished Goods Inventory $104,000. Debit Cost of Goods Sold $104,000: credit Finished Goods Inventory $104,000. Debit Work in Process Inventory $104,000; credit Raw Materials Inventory $104,000. Debit Work in Process Inventory $104,000; credit Cost of Goods Sold $104,000