Green Company manufactures phones in a two-department process that involves Assembly and Finishing. The Assembly Department reported the follow data for the past month:

Direct materials added $336,000

Direct labor 460,000

Factory overhead 204,000

Total costs to account for $1,000,000

Units started 80,000

Units completed and transferred 67,200

Units not complete 12,800

Units in beginning inventory 0

The partially complete units at the end of the month were 100 percent complete with respect to materials and 75 percent complete with respect to conversion costs. The journal entry to record the requisition of direct materials for the Assembly Department includes a Debit to ________.

A) Direct Materials Inventory for $336,000

B) Work-in-Process Inventory, Finishing for $336,00

C) Work-in-Process Inventory, Assembly for $336,000

D) Finished Goods Inventory for $336,000

Show All Work