2. CDE Corporation recorded the following transactions for the just completed month. $10,000 in raw materials were used in production. Of this amount, $8,800 was for direct materials and the remainder was for indirect materials. How to record the above transactions in journal entries? (8 points) A. Work in process 8,800 Manufacturing overhead 1,200 Raw materials 10,000 B. Raw materials 10,000 Work in process 8,800 Manufacturing overhead 1,200 C. Direct materials 8,800 Indirect materials 1,200 Raw materials 10,000 D. Raw materials 10,000 Manufacturing overhead 10,000