A materials requisition slip showed that materials requisitioned for Job 105 were $78,000 and materials for general use requisitioned were $15,000. The entry to record the transfer of materials from the storeroom to production is
A. "Debit" Finished Goods Inventory $93,000 and "Credit" Raw Materials Inventory $93,000
B. "Debit" Finished Goods Inventory $78,000, "Debit" Manufacturing Overhead $15,000 and "Credit" Work-in-Process Inventory $93,000
C. "Debit" Work-in-Process Inventory $78,000, "Debit" Manufacturing Overhead $15,000 and "Credit" Raw Materials Inventory $93,000
D. "Debit" Work-in-Process Inventory $93,000 and "Credit" Raw Materials Inventory $93.000