The journal entry to record factory utility cost incurred but not paid is: Utility expense Accounts Payable Manufacturing overhead XX Accounts Payable OBL Work in Process Accounts Payable D. Cost of Goods Sold Accounts Payable Lasagna Corporation reported the following data for the month of January Raw materials Work in process Finished goods Beginning Balance Ending Balance $12,300 $20,450 $24,800 $16,320 $31,610 $42,060 Additional information: Raw material purchases (all materials are direct) $38,000 Direct labor cost $25,000 Actual manufacturing overhead cost $46,800 Applied manufacturing overhead cost $50,200 What is the cost of goods manufactured for January closest to What is the adjusted cost of goods sold for January closest to The icing Department started the month with 4600 units in be w ork in process o ry Ana 227.500 started into production during the month to ben proced ere were 224 100 units in completed and transferred to the next processing department during the month How many were in ending in pros tore end of the month A3.000 units 1.200 units 400 units 0.22.500