e. overhead was applied to production at a rate of 75% of direct labor cost f. utility costs totaled $10,000; 30% was related to the factory and 70% was related to the sales building g. units costing $22,000 were completed h. depreciation on sales equipment totaled $4,000 i. units costing $15,000 were sold at a total selling price of $61,000 Assume there were no beginning inventories of any type at January 1, 2022. The journal entry to record transaction (e) would include a debit to: manufacturing overhead work in process inventory direct labor finished goods inventory more than one of the above choices could be correct none of the above choices are correct