On July 1, Woolard Corporation Had $20,000 of Raw Materials

On July 1, Woolard Corporation had $20,000 of raw materials on hand. During the month, the company purchased an additional $53,000 of raw materials. During July, $49,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $5,000.
Prepare journal entries to record these events. Use those journal entries to answer the following questions:
-The credits to the Manufacturing Overhead account as a consequence of the raw materials transactions in July total:

A) $0
B) $5,000
C) $49,000
D) $44,000