The Journal Entry to Record the Requisition of Direct Materials

The journal entry to record the requisition of direct materials for new jobs started during the period is:
$$\begin{array} { | l | l | l | l | } \hline \text { A } & \text { Work-In-Process Inventory } & \operatorname { xxx } & \\\hline & \text { Materials Inventory } & & \operatorname { xxx } \\\hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { B. } & \text { Materials inventory } & \mathbf { x x x } & \\\hline & \text { Purchases } & & \operatorname { xxx } \\ \hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { C. } & \text { Cost of Goods Sold } & \operatorname { xxx } & \\\hline & \text { Finished Goods Inventory } & & \operatorname { xxx } \\\hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { D. } & \text { Finished Goods Inventory } & \mathrm { xxx } & \\\hline & \text { Work-In-Process Inventory } & & \mathrm { xxx } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D