Andrew Industries purchased $165,000 of raw materials on account during the month of March. The beginning Raw Materials Inventory balance was $22,000, and the materials used to complete jobs during the month were $141,000 of direct materials and $13,000 of indirect materials. What journal entry should Andrew use to account for direct materials used in March:

Multiple Choice

• Debit Raw Materials Inventory $141,000; credit Accounts Payable $141,000.

• Debit Work in Process Inventory $141,000; credit Raw Materials Inventory $141,000.

• Debit Work in Process Inventory $141,000; credit Accounts Payable $141,000.

• Debit Finished Goods Inventory $22,000; credit Raw Materials Inventory $22,000.

• Debit Raw Materials Inventory $153,000; credit Work in Process Inventory $153,000.