2 multiple choice pls help :(

MC Qu. 152 Dazzle, Inc. produces beads... Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations and sales activities for June. The journal entry to record June sales is: Direct materials used $ 82,000 Direct labor used Predetermined overhead rate (based on direct 1abor) Goods transferred to finished goods $150,700 120% $452,000 Cost of goods sold $464,000 Credit sales $846,000 Multiple Choice Debit Accounts Recelvable $846,000; credit Cost of Goods Sold $846,000. Debit Accounts Receivable $846,000; cr dit Sales $382,000; credit Finished Goods Inventory $464,000. Debit Cost of Goods Sold $464,000; credit Sales $464,000. Debit Finished Goods Inventory $464,000; debit Sales $846,000; credit Accounts Receivable $846,000; credit Cost of Goods Sold $464,000 Debit Accounts Receivable $846,000; credit Sales $846.000; debit Cost of Goods Sold $464,000; credit Finished Goods Inventory $464,000 Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (12,000 100%) Conversion (12,000 80%) Equivalent Units of Production Conversion Direct Materials 48,000 48,000 12,000 9,600 60,000 57,600 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period $ 40,900 $ 60,200 .137,100 184,600 Total costs $178,000 $244,800 Cost per equivalent unit S 2.97 per EUP S 4.25 per EUP The total materials costs transferred out of the Canning Department equals Multiple Choice $142,560 $171,072 $178,000. $178,200 $204,000