The accounting records of Carla Vista Manufacturing Company include the following information: Dec. 31 Jan. 1 $ 19,200 $ 48,000 Work in process inventory Finished goods inventory 115,200 144,000 Direct materials used 336,000 Direct labor 153,600 Selling expenses 120,000 Manufacturing overhead is applied at a rate of 150% of direct labor cost. Answer the following questions: What is the total of the debits to Work in Process Inventory during the year? Total debits Total debits $ What is the amount transferred to Finished Goods Inventory during the year? Transferred to Finished Goods Inventory $ What is Cost of Goods Sold? Cost of goods sold $