1. A materials requisition slip showed that direct materials requested were $25,000 and indirect materials requested were $7,000. The entry to record the transfer of materials from the storeroom would include which of the following?

   	A.	Dr. Work In Process Inventory $32,000
   	B.	Dr. Work in Process Inventory $25,000
   	C.	Cr.Raw Materials Inventory $25,000
   	D.	Dr.Indirect Materials $7,000
   	E.	Cr. Manufacturing Overhead $7,000