A materials requisition slip showed that direct materials requested were $76000 and indirect materials were $15000. The entry to record the transfer of materials from the storeroom is:

a.) Work In Process Inventory 76000 / Raw Materials Inventory 76000

b.) Manufacturing Overhead 91000 / Raw Materials Inventory 91000

c.) Direct Materials 76000 / Indirect Materials 15000 / Work in Process Inventory 91000

d.) Work In Process Inventory 76000 / Manufacturing Overhead 15000 / Raw Materials inventory 91000