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 material usage is:

Direct materials used	$	102,000
Direct labor used		175,000
Predetermined overhead rate (based on direct labor)		150	%
Goods transferred to finished goods		447,000
Cost of goods sold		459,000
Credit sales		825,000