Dazzle, Incorporated 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	$ 106,000
Direct labor used	179,000
Predetermined overhead rate (based on direct labor)	160%
Goods transferred to finished goods	451,000
Cost of goods sold	463,000
Credit sales	829,000

Multiple Choice

Debit Work in Process Inventory $179,000; credit Raw Materials Inventory $179,000.

Debit Factory Wages Payable $179,000; credit Cash $179,000.

Debit Work in Process Inventory $179,000; credit Accounts Receivable $179,000.

Debit Cost of Goods Sold $179,000; credit Factory Wages Payable $179,000.

Debit Work in Process Inventory $179,000; credit Factory Wages Payable $179,000.