During December at Ingrim Corporation, $90,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included direct materials of $85,000 and indirect materials of $5,000. The journal entry to record the requisition of raw materials from the storeroom would include a:

debit to Raw Materials of $90,000

debit to Work in Process of $90,000

debit to Work in Process of $85,000

credit to Manufacturing Overhead of $5,000