Luker Corporation uses a process costing system. The company had $171,500 of beginning Finished Goods Inventory on October t. 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 Mutiple Choice Debit Finished Goods Inventory $169.200, credit Cost of Goods Sold $169,200 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 Debt Finished Goods Invertory $848.000; credit Work in Process Inventory $848,000 Debit Cost of Goods Sold $850,300, creat Work in Process Inventory $850.300