Bev Company Uses a Job-Order-Cost System and Had the Following

Bev Company uses a job-order-cost system and had the following data available: $$\begin{array} { l r } \text { Beginning direct-materials inventory } & \$ 26,000 \\\text { Beginning WIP inventory } & 64,000 \\\text { Beginning finished-goods inventory } & 58,000 \\\text { Direct materials purchased on account } & 148,000 \\\text { Direct materials requisitioned } & 82,000 \\\text { Direct-labor cost incurred } & 130,000 \\\text { Factory overhead incurred } & 146,000 \\\text { Cost of goods completed } & 292,000 \\\text { Cost of goods sold } & 256,000 \\\text { Overhead applicati on rate } & 125 \% \\\quad \text { as a percent of direct-labor cost) } &\end{array}$$ The journal entry to record the purchase of direct materials would include a _____.

A) debit to WIP Inventory for $82,000
B) debit to Direct-Materials Inventory for $148,000
C) credit to Direct-Materials Inventory for $148,000
D) credit to WIP Inventory for $82,000