A materials requisition slip showed that direct materials requested were $66.000 and indirect materials requested were 59.000. The entry to record the transfer of materials from the storeroom is Work in Process Inventory... Raw Materials Inventory.... 66.000 66.000 66.000 9.000 Direct Materials.. Indirect Materials. Work in Process Inventory Manufacturing Overhead.. Raw Materials inventory. 75,000 75.000 75,000 Work in Process Inventory.. Manufacturing Overhead. Raw Materials inventory.... 66.000 9,000 75.000