Luker Corporation uses a process costing system. The company had $168,500 of beginning Finished Goods Inventory on October 1. Luker completed and transferred to finished goods a total of $845,000. The ending Finished Goods Inventory balance on October 31 was $166,200. The entry to account for the cost of goods manufactured during October is: Multiple Choice Debit Cost of Goods Sold $845,000. credit Finished Goods Inventory $845.000 Debit Cost of Goods Sold $847300, credit Work in Process Inventory $847.300 Debit Finished Goods Inventory $845.000 credit Work in Process Inventory $845.000 Debit Finished Goods Inventory $166,200, credit Cost of Goods Sold $166.200 Debit Cost of Goods Sold $847,300, credit Finished Goods Inventory $847,300