Calculator The Allen Company has the following information for the Assembly Department for the month of October: Materials purchased Materials used Direct labor Actual manufacturing overhead Cost of goods completed and transferred to the Finishing Dept Overhead rate is 200 percent of direct labor costs. 45,000 49,000 30,000 56,000 125,000 Allen Company uses a process costing system for the Assembly Department. The journal entry to record materials purchased would include a a. credit to Accounts Payable for $49,000 Ob. debit to Materials Inventory for $49,000. Oc. debit to Materials Inventory for $45,000 Od. both "debit to Materials Inventory for $49,000" and "credit to Accounts Payable for $49,000