Use the information below to answer the following questions). Roller Sports Led. manufactures various skateboards. For March there were no beginning inventories of direct materials, and no beginning or ending work-in- process. Only one indirect manufacturing cost category is currently in use, Conversion Costs." Journal entries are recorded when materials are purchased and when conversion costs are allocated under backflush costing. Following is financial information for March. Actual Conversion costs $300,000 Direct materials purchased $195,000 Units produced 9,900 Units sold 9.100 Which of the following entries properly records the cost of goods sold for the month? Finished Goods control 455.000 Cost of Goods Sold 455,000 Cost of Goods Sold 495,000 Finished Goods Control 495,000 Finished Goods Control 455,000 Work in Process 455,000 Cost of Goods Sold 455,000 Work in Process 455,000 O Cost of Goods Sold 455,000 Finished Goods Control 455,000