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Question(s) / Instruction(s):

During May at Landreth Corporation, $81,000 of raw materials was requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $7,000. The journal entry to record the requisition from the storeroom would include a:

a)            Debit to Raw Materials of $81,000

b)            Debit to Work in Process of $81,000

c)            Credit to Manufacturing Overhead of $7,000

d)            Debit to Work in Process of $74,000

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