THE Company entered into the following transactio ns during 2022: a. direct materials purchased on account totaled $27,000 b. paid salaries totaling $40,000; $12,000 paid t 0 assembly line workers; $18,000 paid to the CEO $10,000 paid to the shop janitors c. direct materials used totaled $19,000 d. depreciation on sales equipment totaled $7,000 e. overhead was applied to production at a rate o f 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 g. units costing $28,000 were completed h. depreciation on factory equipment totaled $4,0 00 i. units costing $15,000 were sold at a total selling price of $61,000 Assume there were no beginning inventories of any type at January 1, 2022. The journal entry to record transaction (g) would include a credit to: finished goods inventory cost of goods sold manufacturing overhead work in process inventory cost of goods manufactured more than one of the above choices could be correct none of the above choices are correct