Answer the following question(s) using the information below:
Complete Microfilm Products manufactures microfilm cameras.For October there were no beginning inventories of direct materials, and no beginning or ending work-in-process.Only one indirect manufacturing cost category is currently in use, "Conversion Costs." Journal entries are recorded when materials are purchased and when units are sold using backflush costing. 
-Which of the following entries would occur at Complete Microfilm Products if the only trigger point is the production of finished units?
Definitions:
Feet
The lower extremity of the leg below the ankle, on which a person stands or walks.
Leptin
A hormone that affects appetite and is believed to affect the onset of puberty. Leptin levels increase during childhood and peak at around age 12.
Estrogen
A group of steroid hormones that play a key role in the development and regulation of the female reproductive system and secondary sex characteristics.
Cortisol
The primary stress hormone; fluctuations in the body’s cortisol level affect human emotions.
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