A Materials Requisition Slip Showed That Direct Materials Requested Were $\begin{array}{lr}\text { Work In Process Inventory }&66,000\\\text {Raw Materials Inventory }&&66,000\\\end{array}$

A materials requisition slip showed that direct materials requested were $66,000 and indirect materials requested were $9,000. The entry to record the transfer of materials from the storeroom is a. $\begin{array}{lr}\text { Work In Process Inventory }&66,000\\\text {Raw Materials Inventory }&&66,000\\\end{array}$

b. $\begin{array}{lr}\text {Direct Materials. }&66,000\\\text { Indirect Materials }&9,000\\\text { Work in Process Inventory }&&75,000\\\end{array}$

c. $\begin{array}{lr}\text {Manufacturing Overhead }&75,000\\\text { Raw Materials Inventory }&&75,000\\\end{array}$

d. $\begin{array}{lr}\text { Work In Process Inventory}&66,000\\\text { Manufacturing Overhead }&9,000\\\text {Raw Materials Inventory }&&75,000\\\end{array}$