Better Than That, Ltd. is a manufacturer that uses a job order costing system. During March, the firms first month of operations, the firm started two jobs, Job A and Job B. The following information was taken from the job cost sheets of Job A and Job B as of the end of the period, March 31^st:

Job A				Job B
DM used	DL used	OH applied		DM used	DL used	OH applied
$5,900	$8,140	$????		$6,940	$9,920	$????

Additional information for the firm during March:

• Purchased $16,080 of raw materials on account during March
• Factory overhead costs are applied to jobs at 200% of DL costs
• Incurred $1,404 of indirect materials costs
• Incurred $4,600 of indirect labor costs
• Incurred $29,736 of other actual overhead costs
• The firm finished but did not sell job A during March.
• Job B was still in process as of March 31^st.

The journal entry to record Direct Materials used during the period is:

Group of answer choices

Debit: WIP Inventory $14,244

Credit: Raw Materials Inventory $14,244

Debit: WIP Inventory Job A $5,900

Debit: WIP Inventory Job B $6,940

Credit: Raw Materials Inventory $12,840

Debit: Raw Materials Inventory $12,840

Credit: WIP Inventory $12,840

Debit: WIP Inventory $12,840

Debit: Factory OH $1,404

Credit: Raw Materials Inventory $14,244

Debit: WIP Inventory $12,840

Credit: Raw Materials Inventory $12,840