Bernard Bassuluchi Company Uses a Job-Order Costing System and Has

Bernard Bassuluchi Company uses a job-order costing system and has the following data available:
$\begin{array}{ll}\text { Beginning Direct Materials Inventory } & \$ 26,000 \\\text { Beginning Work-In-Process Inventory } & \$ 64,000 \\\text { Beginning Finished Goods Inventory } & \$ 58,000\\ \text {Direct materials purchased on account }&\$148,000 \\ \text { Direct materials requisitioned}&\$82,000 \\ \text {Direct labor cost incurred }&\$130,000 \\ \text {Factory overhead incurred }&\$ 146,000\\ \text {Cost of goods completed }&\$292,000 \\ \text {Cost of Goods Sold }&\$ 256,000\\ \text { Overhead application rate (based on direct labor cost) }&125\%\\\end{array}$
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