Beverly Bertonelli Company Uses a Job-Order Costing System and Has

Beverly Bertonelli Company uses a job-order costing system and has the following data available: The journal entry to record the purchase of direct materials would include a ________.

A) debit to Work-in-process Inventory for $82,000
B) debit to Direct-Materials Inventory for $148,000
C) credit to Direct-Materials Inventory for $148,000
D) credit to Work-in-process Inventory for $148,000