The Journal Entry to Issue $500 of Direct Materials and $30

The journal entry to issue $500 of direct materials and $30 of indirect materials involves a debit to

A) manufacturing overhead for $530.
B) work in process inventory for $530.
C) work in process inventory for $500 and a credit to manufacturing overhead for $0.
D) work in process inventory for $500 and a debit to manufacturing overhead for $30.