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 Direct labor used Predetermined overhead rate (based on direct labor) Goods transferred to finished goods Cost of goods sold Credit sales $100,000 173,000 1608 445,000 457,000 823,000 Debit Factory Payroll Payable $173,000; credit Cash $173,000 O Debit Work in Process Inventory $173,000 credit Factory Payroll Payable $173,000. Debit Cost of Goods Sold $173,000, credit Factory Payroll Payable $173,000. Debit Work in Process Inventory $173,000, credit Raw Materials inventory $173,000. Debit Work in Process Inventory $173,000, credit Cash $173,000