Adelphia Manufacturing Issued $70,000 of Direct Materials and $10,000 of Indirect

Adelphia Manufacturing issued $70,000 of direct materials and $10,000 of indirect materials for production.Which of the following journal entries would correctly record the transaction?

A) $$\begin{array} { | l | r | r | } \hline \text { Raw Materials Inventory } & 80,000 & \\\hline \text { Finished Goods Inventory } & & 70,000 \\\hline \text { Work-in-Process Inventory } & & 10,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Work-in-Process Inventory } & 80,000 & \\\hline \text { Raw Materials Inventory } & & 80,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory } & 70,000 & \\\hline \text { Manufacturing Overhead } & 10,000 & \\\hline \text { Raw Materials Inventory } & & 80,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Manufacturing Overhead } & 80,000 & \\\hline \text { Raw Materials Inventory } & & 80,000 \\\hline\end{array}$$