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 labor usage is:

Direct materials used	$	100,000
Direct labor used		173,000
Predetermined overhead rate (based on direct labor)		160	%
Goods transferred to finished goods		445,000
Cost of goods sold		457,000
Credit sales		823,000

A. Debit Cost of Goods Sold $173,000; credit Factory Wages Payable $173,000

B. Debit Work in Process Inventory $173,000; credit Factory Wages Payable $173,000

C. Debit Factory Wages Payable $173,000; credit Cash $173,000

D. Debit Work in Process Inventory $173,000; credit Raw Materials Inventory $173,000

E. Debit Work in Process Inventory $173,000; credit Cash $173,000