Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations for June. The journal entry to record June production activities for direct labor usage is:Direct materials used $87,000Direct labor used 160,000Predetermined overhead rate (based on direct labor)155%Goods transferred to finished goods 432,000Cost of goods sold 444,000Credit sales 810,000a. Debit Factory Payroll Payable $160,000; credit Cash $160,000.b. Debit Work in Process Inventory $160,000; credit Factory Payroll Payable $160,000.c. Debit Cost of Goods Sold $160,000; credit Factory Payroll Payable $160,000.d. Debit Work in Process Inventory $160,000; credit Raw Materials Inventory $160,000.e. Debit Work in Process Inventory $160,000; credit Cash $160,000.