Review the information in the table below. Whet journal entry should be made to record the cost of direct materials used in production? Direct materials used Direct labor used Predetermined overhead rate (based on direct labor) Gooda transferred to finished goods Cost of goods sold Credit sales $ 90,000 163,000 1551 435.000 447,000 813,000 Raw Materials Inventory Accounts Payable $90,000 $90,000 Work in Process Cost of Goods Sold $90,000 $90,000 Raw Materials Inventory Finished Goods Inventory $90,000 $90,000 Cost of Goods Sold Finished Goods Inventory $90,000 90,000 Work in Process Raw Materials Inventory $90,000 $90,000