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 goods transferred from production to finished goods is:

Direct materials used $87,000

Direct labor used160,000

Predetermined overhead rate (based on direct labor)155%

Goods transferred to finished goods432,000

Cost of goods sold444,000

Credit sales810,000

A.Debit Finished Goods Inventory $432,000; credit Work in Process Inventory $432,000.

B.Debit Work in Process Inventory $444,000; credit Finished Goods Inventory $444,000.

C.Debit Finished Goods Inventory $444,000; credit Work in Process Inventory $444,000.

D.Debit Work in Process Inventory $432,000; credit Finished Goods Inventory $432,000.

E.Debit Work in Process Inventory $432,000; credit Cash $432,000.