On January 1, Schaf Corporation Had $23,000 of Raw Materials

On January 1, Schaf Corporation had $23,000 of raw materials on hand. During the month, the company purchased an additional $54,000 of raw materials. During January, $50,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $6,000.The journal entry to record the requisition from the storeroom would include a:

A) debit to Work in Process of $50,000
B) debit to Raw Materials of $50,000
C) credit to Manufacturing Overhead of $6,000
D) debit to Work in Process of $44,000