Luker Corporation uses a process costing system. The company had $173,500 of beginning Finished Goods Inventory on October 1. It transferred in $850,000 of units completed during the period. The ending Finished Goods Inventory balance on October 31 was $171,200. The entry to account for the cost of goods manufactured during October is: Multiple Choice Debit Cost of Goods Sold $852.300; credit Finished Goods Inventory $852.300. Debilt Cost of Goods Sold $850,000; credit Finished Goods Inventory $850,000 Debit Cost Of Goods Sold $852 300; $852,300. Debit Finished Goods Inventory $850,000 credit Work in Process Inventory $850,000. Debit Finished Goods Inventory $171,200, credit Cost of Goods Sold $171,200