frost company produces cupcakes in large batches. three departments are involved in the production process-- mixing, baking, and packaging. frost uses a process costing system. if the mixing department requisitioned firect materials to be used in production totaling 3500, which of the following journal entries is needed to record this transaction a. raw materials inventory 3500 b. finished goods inventory 3500 c. WIP inventory - baking 3500 d. WIP inventory - mixing 3500 e. none of the above