3. Materials purchased on account during the month amounted to $195,000.Materials requisitioned and placed in production totaled $188,000.From the following, select the entry to record the transaction on the day the materials were requisitioned by the production department.

a. Raw Materials 383,000

Work in Process 383,000

b. Work in Process 195,000

Raw Materials 195,000

c. Work in Process 188,000

Raw Materials 188,000

d. Work in Process 195,000

Cash 195,000