THE Company entered into the following transactions during 2022: a. direct materials purchased on account totaled $27,000 b. paid salaries totaling $40,000; $12,000 paid to 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 factory 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 g. units costing $36,000 were completed h. depreciation on sales equipment totaled $4,000 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 (e) would include a debit to:

Group of answer choices

direct labor

finished goods inventory

manufacturing overhead

work in process inventory

more than one of the above choices could be correct

none of the above choices are correct