Luker Corporation uses a process costing system. The company had $171,500 of beginning Finished Goods Inventory on October 1. It transferred in $848,000 of units completed during the period. The ending Finished Goods Inventory balance on October 31 was $169,200. The entry to account for the cost of goods manufactured during October is: Multiple Choice Debit Cost of Goods Sold $850,300; credit Work In Process Inventory $850,300. Debit Cost of Goods Sold $848,000; credit Finished Goods Inventory $848,000. Debit Cost of Goods Sold $850,300; credit Finished Goods Inventory $850,300 O O Debit Finished Goods Inventory $848,000; credit Work In Process Inventory $848,000. o Debit Finished Goods Inventory $169,200, credit Cost of Goods Sold $169,200