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

A materials requisition slip showed that direct materials requested were $66000 and indirect materials requested were $9000. The entry to record the transfer of materials from the storeroom is a.
$\begin{array}{llr} \text { Work In Process Inventory } &66,000\\ \text { Raw Materials Inventory } &&66,000\\\end{array}$

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

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

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