25-Which of the following is/arenottrue regarding the Raw Materials Inventory account?

a. The merchandising firm records purchases of raw materials as debits to the Raw Materials Inventory account.

b. The Raw Materials Inventory account includes the cost of raw materials purchased but not yet transferred to the factory floor.

c. When the manufacturer physically transfers raw materials to the factory floor, it records this transfer as a credit to the Raw Materials Inventory account for the cost of the raw materials transferred and a debit to the Work in Process Inventory account.

d. When the manufacturer physically transfers raw materials to the factory floor, it also transfers the cost of the raw materials from the Raw Materials Inventory account to the Work-in-Process Inventory account.

e. all of the above