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A manufacturer used $100,000 of direct materials in its Roasting department. The journal entry to record the use of direct materials consists of a: Debit

A manufacturer used $100,000 of direct materials in its Roasting department. The journal entry to record the use of direct materials consists of a:

Debit Raw Materials Inventory for $100,000; credit Work in Process InventoryRoasting for $100,000.

Debit Work in Process InventoryRoasting for $100,000; credit Raw Materials Inventory for $100,000.

Debit Work in Process InventoryRoasting for $100,000; credit Accounts Payable for $100,000.

Debit Raw Materials Inventory for $100,000; credit Accounts Payable for $100,000.

Debit Work in Process InventoryRoasting for $100,000; credit Cash for $100,000.

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