Direct materials of $10,000 are requisitioned by the production supervisor for the production area. Job order costing is used. The journal entry to record this transaction is:

a. work in progress inventory $10,000 direct materials inventory $10,000

b. direct materials inventory $10,000 accounts payable $10,000

c. direct materials inventory $10,000 work in progress inventory $10,000

d. finished goods inventory $10,000 direct materials inventory $10,000