In Recording the Purchase of Materials That Are Not Traced

In recording the purchase of materials that are not traced to any specific job, which of the following is correct?

A) Raw Materials Inventory would be debited.
B) Work in Process Inventory would be debited.
C) Manufacturing Overhead would be debited.
D) Manufacturing Overhead would be crediteD.
When indirect materials are purchased, the cost is recorded with a debit to raw materials inventory regardless of whether the materials are considered direct or indirect.