How to calculate

d. 1,866 units 16. The following data relates to the material control account of Duckboard Co, a manufacturing company, for the month of October. Opening inventory Closing inventory 18,500 Deliveries from suppliers 16,100 142,000 Returns to suppliers 2,300 Cost of indirect materials issued 25,200 How would the issue of direct materials have been recorded in the cost accounts? EA A. Debit Material control account 119,200 Credit Work in progress control account 119,200 B. Debit Work in progress control account 1 19,200 Credit Material control account 119,200 C. Debit Material control account 116,900 Credit Work in progress control account 116,900