Which of the Following Entries Would Be Made to Record

Which of the following entries would be made to record the use of $10,000 of direct materials and $5,000 of indirect materials by Jake's Custom Furniture?

A)
$$\begin{array} { | l | l | l | l | } \hline \text { Manufacturing overhead } & & 15,000 & \\\hline & \text { Materials inventory } & & 15,000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | l | } \hline \text { Work in process inventory } & & 10,000 & \\\hline \text { Manufacturing overhead } & & 5,000 & \\\hline & \text { Materials inventory } & & 15,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | l | } \hline \text { Materials inventory } & & 15,000 & \\\hline & \text { Work in process inventory } & & 15,000 \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | l | l | } \hline \text { Work in process inventory } & & 15,000 & \\\hline & \text { Materials inventory } & & 15,000 \\\hline\end{array}$$