The Journal Entry to Issue $500 of Direct Materials and $40

The journal entry to issue $500 of direct materials and $40 of indirect materials to production involves debit(s) to the ________.

A) Work-in-Process Inventory account for $500 and Finished Goods Inventory account for $40
B) Manufacturing Overhead account for $540
C) Work-in-Process Inventory account for $500 and Manufacturing Overhead account for $40
D) Work-in-Process Inventory account for $540