Figure 5 - 3

Figure 5 - 3
Robinson Corporation constructs new homes. Assume that Robinson uses a job costing system. During July 2016, the following transactions occurred:
Robinson purchased $4,500 of lumber on account.
Robinson used $3,750 of lumber in production and incurred 50 hours of direct labor hours at $15 per hour. Depreciation of $1,500 on equipment used to build new houses was recorded.
A house that was completed last period at a cost of $150,000 was sold for $180,000 in cash.
-Refer to Figure 5-3. The journal entry to record the requisition of lumber for Robinson would include a

A) debit to Work-in-Process of $4,500.
B) debit to Materials Inventory of $3,750.
C) credit to Finished Goods of $3,750.
D) debit to Work-in-Process of $3,750.