Direct Materials of $10,000 Are Requisitioned by the Production Supervisor $\begin{array} { l } \text { Direct Materials Inventory}&\$10,000\\& \text { Accounts payable}&\$10,000\\\end{array}$

Direct materials of $10,000 are requisitioned by the production supervisor for the production area.Job-order costing is used.The journal entry to record this transaction is:

A) $\begin{array} { l } \text { Direct Materials Inventory}&\$10,000\\& \text { Accounts payable}&\$10,000\\\end{array}$

B) $\begin{array} { l } \text {Direct Materials Inventory }&\$10,000\\& \text {Work-In-Process Inventory }&\$10,000\\\end{array}$

C) $\begin{array} { l } \text { Work-In-Process Inventory}&\$10,000\\& \text {Direct Materials Inventory }&\$10,000\\\end{array}$

D) $\begin{array} { l } \text { Finished Goods Inventory}&\$10,000\\& \text { Direct Materials Inventory}&\$10,000\\\end{array}$