Chefly applies manufacturing overhead at a rate of $$15$ per direct labor hour. $10,000$ hours of direct labor were incurred during June. Chefly also recorded the following transactions in June:

$$20,000$ of indirect materials $($categorized on the books as raw materials$)$ used in production.

$$15,000$ of indirect labor $($paid on account$)$ used in production.

$$100,000$ of direct materials used in production.

a$.$ What is the journal entry to record the use of direct materials?