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	$	104,000
Direct labor used		177,000
Predetermined overhead rate (based on direct labor)		155	%
Goods transferred to finished goods		449,000
Cost of goods sold		461,000
Credit sales		827,000

Multiple Choice

• Debit Work in Process Inventory $177,000; credit Factory Wages Payable $177,000.

• Debit Factory Wages Payable $177,000; credit Cash $177,000.

• Debit Cost of Goods Sold $177,000; credit Factory Wages Payable $177,000.

• Debit Work in Process Inventory $177,000; credit Raw Materials Inventory $177,000.

• Debit Work in Process Inventory $177,000; credit Cash $177,000.