Clarksen Company uses a process costing system. The company requisitioned $93,000 of materials for Department A and $67,000 of materials for Department D. The entry to record the use of the direct materials by these two departments is:

• Debit Raw Materials Inventory $160,000; credit Accounts Payable $160,000.

• Debit Work in Process InventoryDept. A $93,000; debit Work in Process InventoryDept. D $67,000; credit Accounts Payable $160,000.

• Debit Raw Materials InventoryDept. A $93,000; debit Raw Materials InventoryDept. D $67,000; credit Work in Process Inventory $160,000.

• Debit Factory overhead $160,000; credit Raw Materials Inventory $160,000.