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 overhead allocation is: Direct materials used Direct labor used Predetermined overhead rate (based on direct labor) Goods transferred to finished goods Cost of goods sold Credit sales $ 93,000 $166,000 161% $438,000 $450, eee $870,000 Multiple Choice Debit Factory Overhead $267,260; credit Cash $267,260. Debit Work In Process Inventory $166,000; credit Cash $166,000. Debit Work In Process Inventory $267,260; credit Factory Overhead $267,260. O Debit Work In Process Inventory $166,000; credit Factory Overhead $166,000. O O O Debit Work In Process Inventory $166,000; credit Factory Payroll $166,000. Bluebird Mfg. has received a special one-time order for 20,000 bird feeders at $10 per unit. Bluebird currently produces and sells 75,000 units at $13.00 each. This level represents 75% of its capacity. These bird feeders would be marketed under the wholesaler's name and would not affect Bluebird's sales through its normal channels. Production costs for these units are $8.00 per unit, which includes $6.50 variable cost and $1.50 fixed cost. If Bluebird accepts this additional business, the incremental revenue will be: Multiple Choice $200,000. $70,000. O $136.000. O $12,308 O $130,000 O