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 overhead allocation is:

Direct materials used	$ 104,000
Direct labor used	177,000
Predetermined overhead rate (based on direct labor)	160 %
Goods transferred to finished goods	449,000
Cost of goods sold	461,000
Credit sales	980,000

Debit Work in Process Inventory $177,000; credit Factory Overhead $177,000.

Debit Factory Overhead $283,200; credit Cash $283,200.

Debit Work in Process Inventory $177,000; credit Cash $177,000.

Debit Work in Process Inventory $283,200; credit Factory Overhead $283,200.

Debit Work in Process Inventory $177,000; credit Factory Payroll $177,000.