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	$	92,000
Direct labor used		165,000
Predetermined overhead rate (based on direct labor)		155	%
Goods transferred to finished goods		437,000
Cost of goods sold		449,000
Credit sales		815,000