Foxmoor Company applies manufacturing overhead by using a predetermined rate of 70% of direct labor cost. The data that follow pertain to job no. 764:

Direct material cost $ 100,000

Direct labor cost 125,000

If Foxmoor adds a 35% markup on total cost to generate a profit, which of the following choices depicts a portion of the accounting needed to record the sale of job no. 764?

Account Debited Amount

A. Cost of Goods Sold $ 312,500

B. Cost of Goods Sold $ 421,875

C. Finished-Goods Inventory $ 312,500

D. Finished-Goods Inventory $ 421,875

E. Sales Revenue $ 421,875