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	$ 89,000
Direct labor used	162,000
Predetermined overhead rate (based on direct labor)	157 %
Goods transferred to finished goods	434,000
Cost of goods sold	446,000
Credit sales	830,000

Debit Work in Process Inventory $254,340; credit Factory Overhead $254,340.

Debit Factory Overhead $254,340; credit Cash $254,340.

Debit Work in Process Inventory $162,000; credit Cash $162,000.

Debit Work in Process Inventory $162,000; credit Factory Payroll $162,000.

Debit Work in Process Inventory $162,000; credit Factory Overhead $162,000