Adelphia Manufacturing issued

$75,000

of direct materials and

$10,000

of indirect materials for production. Which of the following journal entries would correctly record the transaction?

A.

Raw Materials Inventory	85,000
Finished Goods Inventory		75,000
WorkminusinminusProcess Inventory		10,000

B.

WorkminusinminusProcess Inventory	85,000
Raw Materials Inventory		85,000

C.

Manufacturing Overhead	85,000
Raw Materials Inventory		85,000

D.

WorkminusinminusProcess Inventory	75,000
Manufacturing Overhead	10,000
Raw Materials Inventory		85,000