In a manufacturing company the proper journal entry (without numbers) to record the purchase of direct materials would be:

Option A

Finished Goods Inventory

xx

Raw Materials Inventory

xx

Option B

Raw Materials Inventory

xx

Work in Process Inventory

xx

Option C

Work in Process Inventory

xx

Raw Materials Inventory

xx

Option D

Raw Materials Inventory

xx

Finished Goods Inventory

xx

Option A

Option B

Option C

Option D

None of these