Help Save & Exit 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 direct labor usage 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 $ 89,000 162,000 160% 434,000 446,000 812,000 Multiple Choice u Debit Cost of Goods Sold $162,000; credit Factory Wages Payable $162,000. Debit Factory Wages Payable $162,000 credit Cash $162,000.