THE Company entered into the folloning transactions during 2022: a. direct materials purchased on account totaled $27.000 b. paid salaries totaling $40,000: 512,000 paid to assembly line workers; $18,000 paid to the CEO; $10,000 paid to the shop jonitors c. direct materials used totaled $19.000 d. depreciation on sales equipment totaled $7,000 e. overhead was applied to production at a rate of 75% of direct labor cost f. utility costs totaled $10,000; 30% was related to the factory and 70% was related to the sales building 9. units costing $28,800 were completed h. depreciation on factory equipment totaled 54,000 i. units costing $15,000 were sold at a total selling price of $61,800 Assume there were no beginning inventories of any type at January 1, 2022 The journal entry to record transaction () would include a credit to: finished goods inventory cost of goods sold O manufacturing overhead o work in process inventory cost of goods manufactured O more than one of the above choices could be correct O none of the above choices are correct