Dazzle, Inc

Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations for June. The journal entry to record June production activities for direct material usage is:

A) Debit Raw Materials Inventory $87,000; credit Accounts Payable $87,000.
B) Debit Raw Materials Inventory $87,000; credit Finished Goods Inventory $87,000.
C) Debit Cost of Goods Sold $87,000; credit Finished Goods Inventory $87,000.
D) Debit Work in Process Inventory $87,000; credit Raw Materials Inventory $87,000.
E) Debit Work in Process Inventory $87,000; credit Cost of Goods Sold $87,000.