Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations and sales activities for June. The journal entry to record June sales is:

direct materials used	98,000
direct labor uses	171000
predetermined overhead rate (based on direct labor)	150%
goods transferred to finished goods	443,000
cost of goods sold	455,000
credit sales	920,000

A. debit work in process inventory 171,000; credit cash 171,000

B. debit work in process inventory 171,000; credit factory overhead 171,000

C. debit work in process inventory 171,000; credit factory payroll 171,000

D. debit work in process inventory 171,000; credit factory overhead 265,500