SUB Co. uses a job order costing system and provided the following information for the current year: Beginning direct materials inventory $ 52,000 Beginning work-in-process inventory $128,000 Beginning finished goods inventory $116,000 Direct materials purchased on account $296,000 Direct materials requisitioned $164,000 Direct labour cost incurred $260,000 Factory overhead incurred $292,000 Cost of goods manufactured $584,000 Cost of goods sold $512,000 Overhead application rate as a percentage of direct labour cost 110% Which one of the following should SUB Co. include in the journal entry to record cost of goods manufactured? Spreadsheet Xlsx Available answer options Select only one option A DR Work-in-process inventory 512,000 CR Cost of goods sold 512,000 B DR Finished goods inventory 512,000 CR Work-in-process inventory 512,000 C DR Finished goods inventory 584,000 CR Work-in-process inventory 584,000 D DR Work-in-process inventory 584,000 CR Finished goods inventory 584,000