The Journal Entry to Record the Issuance of Direct Materials

The journal entry to record the issuance of direct materials represented by the following materials requisitions for the month includes:
$\begin{array}{ccc}\text { Requisition No. }& \text { Description }&& \text { Amount }\\372 & \text { Job No. } 179 & \$ & 5,250 \\373 & \text { Job No. } 184 & \$ & 3,700 \\374 & \text { Job No. } 180 & \$ & 4,525 \\375 & \text { General factory use } & \$ & 725 \\376 & \text { Job No. } 182 & \$ & 2,470\end{array}$

A) a debit to Materials Inventory, $15,945.
B) a debit to Materials Inventory, $16,670.
C) a debit to Work-in-Process Inventory, $15,945.
D) a credit to Work-in-Process Inventory, $15,945.