A materials requisition slip shows that direct materials requisitioned were $$76000$ and indirect materials requisitioned were $$9000.$ The entry to record the transfer of materials from the storeroom is

Work in Process Inventory $$76000$

Raw Materials Inventory

$$76000$

Direct Materials

$$76000$

Indirect Materials

$$9000$

Work in Process Inventory

$$85000$

Manufacturing Overhead

$$85000$

Raw Materials Inventory

$$85000$

Work in Process Inventory

$$76000$

Manufacturing Overhead

$$9000$

Raw Materials Inventory

$$85000$