A materials requisition slip showed that total materials requested were $42,500 with $1,500 of this amount consisting of indirect materials. What entry is made to record the transfer of materials from the storeroom?

Entry 1: Dr. Work in Process Inventory 41,000 Dr. Manufacturing Overhead 1,500 Cr. Raw Materials Inventory 42,500 Entry 2: Dr. Manufacturing Overhead 42,500 Cr. Raw Materials Inventory 42,500 Entry 3: Dr. Direct Materials 41,000 Dr. Indirect Materials 1,500 Cr. Raw Materials Inventory 42,500 Entry 4: Dr. Work in Process Inventory 42,500 Cr. Raw Materials Inventory 42,500