During May at Landreth Corporation, $81,000 of raw materialswere requisitioned from the storeroom for use in production. Theseraw materials included both direct and indirect materials. The indirect materials totaled $7000. The journal entry to recordthe requisition from the storeroom would include a:

A. debit to Raw Materials of $81,000

B. debit to Work in Process of $81,000

C. credit to Manufacturing Overhead of $7,000

D. debit to Work in Process of $74,000

what are the steps to solve this problem?