Products manufactures microfilm cameras. For October there were no beginning inventories of direct materials, and no beginning or ending work-in-process. Only one indirect manufacturing cost category is currently in use Conversion Costs." Journal entries are recorded when materials are purchased and when units are sold using backfush costing. rsion costs. October ber90,400 ct materials purchased-October $250,400 nits produced October 000 units 5,000 units 10.00 each nits sold - October ling price Which of the following journal entries would be recorded for the units that are sold by Complete Microfilm Products in October? 319500 319.500 O Cost of Goods Sold Inventory Control 319,500 nventory Contro 234,750 84,7 Conversion Costs Allocated inventory Control 234,750 84,750 onversion Costs Allocated 319,500 Cost of Goods Sold Cost of Goods Sold [?Inventory Control 319,500 229,50 90 Conversion Costs Allocatec