Broxsie Fabrication Company Issued $40,000 of Direct Materials to Production

Broxsie Fabrication Company issued $40,000 of direct materials to production and $5,500 of indirect materials to production. Which of the following transactions would correctly record the transaction?

A) $$\begin{array} { | l | r | r | } \hline \text { Materials inventory } & 45,500 & \\\hline \text { Finished goods inventory } & & 40,000 \\\hline \text { Work in process inventory } & & 5,500 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Work in process inventory } & 45,500 & \\\hline \text { Materials inventory } & & 45,500 \\\hline\end{array}$$
C) $\begin{array}{|l|r|r|}\hline \text { Work in process inventory } & 40,000 & \\\hline \text { Manufacturing overhead } & 5,500 & \\\hline \text { Materials inventory } & & 45,500 \\\hline\end{array}$
D) $$\begin{array} { | l | r | r | } \hline \text { Manufacturing overhead } & 45,500 & \\\hline \text { Materials inventory } & & 45,500 \\\hline\end{array}$$