Wowca Corporation manufactures party supplies and uses a predetermined overhead. The CFO has estimated total manufacturing costs to be $108,500, and the activity driver hours, which are estimated to be 62,000 hours. The following beginning balances are below: Work in Process $ 19,800 Finished Goods $ 37,100 Prepare this journal entry: Ninety percent of the amount in Finished Goods is transferred to Cost of Goods Sold.