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. Materials control account $60,000 Cr. Work in progress $60,000 O b. Dr. Work n progress $60,000 Cr. Materials control account $60,000 O c. Dr. Materials control account $60,000 $15,000 Cr. Work in progress $45,000, Factory overheads O d. Dr. Work in progress $45,000, Factory overheads $15,000 Cr. Materials control account $60,000