If a company uses job order costing, what journal entry would be made when direct materials are requisitioned into production?

a. debit Work in Process Inventory, credit Cost of Goods Sold.

b. debit Work in Process Inventory, credit Raw Materials Inventory.

c. debit Work in Process Inventory, credit Factory Overhead.

d. debit Factory Overhead, credit Raw Materials Inventory.

e. debit Finished Goods Inventory, credit Raw Materials Inventory.