Martin's Masterpieces Ltd Makes Mass Produced Acrylic Paints

Martin's Masterpieces Ltd makes mass produced acrylic paints. The dye mixing machines leave behind residue that can be recycled and used again in the next batch of production. The entry to record this in the ledger is:

A) debit raw materials inventory; credit work in process inventory
B) debit raw materials inventory; credit overhead control
C) debit work in process inventory; credit raw materials inventory
D) debit work in process inventory; credit overhead control