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 Direct labor used Predetermined overhead rate (based on direct labor) Goods transferred to finished goods Cost of goods sold Credit sales $ 103,000 176,000 150% 448,000 460,000 826,000 Debit Raw Materials Inventory $103,000 credit Accounts Payable $103.000 Debit Raw Materials Inventory $103,000; credit Finished Goods Inventory S103,000 Debit Cost of Goods Sold $103,000; credit Finished Goods Inventory $103,000 O Debit Work in Process Inventory $103,000; credit Row Materials Inventory S103,000 Debit Work in Process Inventory $103,000 credit Cost of Goods Sold $103,000