Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $198,000 of raw materials on credit, issued materials to production of $195,000 of which $30,000 were indirect. Minstrel incurred a factory payroll of $150,000, of which $40,000 was indirect labor. Minstrel uses a predetermined overhead rate of 150% of direct labor cost. The Journal entry to record the issuance of materials to production is: Multiple Choice Debit Raw Materials Inventory $195,000 credit Accounts Payable $195,000 Debit Work in Process Inventory $195,000 credit Raw Materials Inventory $195,000 Debit Raw Materials Inventory $195,000; credit Work In Process Inventory $195,000 Debit Work in Process Inventory $165,000, debit Factory Overhead $30,000, credit Raw Materials Inventory 5195.000 Debit Finished Goods Inventory $195,000 credit Raw Materials inventory $195,000