Here is some basic data for Honey Dukes Corporation: Beginning raw materials inventory $37,900 Beginning work in process inventory Beginning finished goods inventory $59,800 Cost of materials purchased Cost of direct materials requisitioned $87,900 Direct labor incurred Actual manufacturing overhead$195,300 Completed goods Cost of goods sold The entry to record the cost of goods completed would be a $68,500 $188,900 $195,700 $287,400 $255,800 | Manufacturing overhead rate (% of direct labor) | 120% O credit to Work-in-Process Inventory account for $255,800. O credit to Finished Goods Inventory account for $287,400. O debit to Work-in-Process Inventory account for $255,800. Odebit to Finished Goods Inventory account for $287,400