Leggo Corporation recently used $60,000 of direct materials and $5,000 of indirect materials in production activities. The journal entries reflecting these transactions would include:

A. a debit to Raw-Material Inventory for $72,000.

B. a debit to Manufacturing Overhead for $3,000.

C. a credit to Manufacturing Overhead for $3,000.

D. a debit to Work-in-Process Inventory for $75,000.

E. a debit to Manufacturing Overhead for $75,000