Here Is Some Basic Data for Wharton Company The Journal Entry to Record the Cost of Raw Materials

Here is some basic data for Wharton Company: $\begin{array}{|l|r|}\hline \text { Cost of materials purchases on account } & \$ 75,000 \\\hline \text { Cost of materials requisitioned (includes } \$ 2,000 \text { of indirect) } & 43,000 \\\hline \text { Direct labor costs incurred } & 75,000 \\\hline \text { Manufacturing overhead costs incurred, including indirect materials } & 95,000 \\\hline \text { Cost of goods completed } & 226,750 \\\hline \text { Cost of goods sold } & 138,000 \\\hline \text { Beginning raw materials inventory } & 15,000 \\\hline \text { Beginning work in process inventory } & 32,000 \\\hline \text { Beginning finished goods inventory } & 31,000 \\\hline \text { Predetermined manufacturing overhead rate (as \% of direct labor cost) } & 125 \% \\\hline\end{array}$
The journal entry to record the cost of raw materials placed into production involves a:

A) debit to overhead for $41,000.
B) debit to work in process inventory for $43,000.
C) debit to work in process inventory for $41,000.
D) credit to manufacturing overhead for $2,000.