Luder Corporation uses a process contingwystem. The company had $174.500 or beginning Finished Goods Inventory on October it transferred in $851000 of units completed during the period The ending wished Goods inventory balance on October 31 was $172 200 The city to account for the cost of goods manufactured during October Debit Cost of Goods Sold $851,000 credit Finished Goods Inventory $851,000. Debit Cost of Goods Sold $853,300, credit Work in Process Inventory $853,300. Debit Finished Goods Inventory $851,000, credit Work in Process Inventory $851,000. Debit Finished Goods Inventory $172 200; credit Cost of Goods Sold $172,200. Debit Cost of Goods Sold 5853,300, credit Finished Goods Inventory $853,300