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 $ 88,000 $ 161,000 156% $433,000 $ 445,000 $ 820,000 Multiple Choice Debit Work in Process Inventory $161,000; credit Cash $161,000. Debit Work in Process Inventory $161,000; credit Factory Payroll $161,000. Debit Factory Overhead $251,160; credit Cash $251,160. O Debit Work in Process Inventory $161,000; credit Factory Overhead $161,000. Debit Work in Process Inventory $251,160; credit Factory Overhead $251,160