12. A materials requisition slip showed that direct materials requested were $66,000 and indirect materials requested were $9,000. The entry to record the transfer of materials from the storeroom is A) Work In Process Inventory 66,000 Raw Materials Inventory 66,000 B) Direct Materials 66,000 Indirect Materials 9,000 Work in Process Inventory 75,000 C) Manufacturing Overhead 75,000 Raw Materials Inventory 75,000 D) Work In Process Inventory 66,000 Manufacturing Overhead 9,000 Raw Materials Inventory 75,000