A company purchases $20,000 of raw materials on account. $12,000 of the materials are used directly on a job and $3,000 of materials are used indirectly on a job. Which of the following is the correct journal entry that should be made to assign these costs to the job?

A) Debit Work in Process $15,000; Credit Raw Materials $15,000

B) Debit Work in Process $12,000; Debit Manufacturing Overhead $3,000; Credit Raw Materials $15,000

C) Debit Raw Materials $20,000; Credit Accounts Payable $20,000

D) Debit Manufacturing Overhead $15,000; Credit Raw Materials $15,000