Hamada company uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect- cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). During 2020, the company purchased Direct materials for $800,000 and indirect materials for $10,000 on account. The journal entry is .a Materials Control debit $800,000 and Accounts Payable Control credit $800,000 .b Accounts Receivable Control debit $800,000 and Materials Control credit $800,000 Accounts Payable Control debit $800,000 .and Materials Control credit $800,000 .d Materials Control debit $810,000 and Accounts Payable Control credit .$810,000