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	$	87,000
Direct labor used		160,000
Predetermined overhead rate (based on direct labor)		155	%
Goods transferred to finished goods		432,000
Cost of goods sold		444,000
Credit sales		810,000

Select one:

a. Debit Factory Overhead $248,000; credit Cash $248,000.

b. Debit Work in Process Inventory $160,000; credit Factory Wages $160,000.

c. Debit Work in Process Inventory $248,000; credit Factory Overhead $248,000.

d. Debit Work in Process Inventory $160,000; credit Factory Overhead $160,000.