1 on A company issued $60,000 of materials from stores, 25% of which did not relate directly to production. How should the transaction be recorded in the company's ledger accounts? O a. Dr. WIP $45,000, Dr. Factory overheads $15,000 Ob. Dr. WIP $60,000 Oc. Dr. Materials control $60,000 O d. Dr. Materials control $60,000 Cr. Materials control $60,000 Cr. Materials control $60,000 Cr. WIP $45,000. Cr. Factory overheads $15.000 Cr. WIP $60,000