Minstrel Manufacturing uses a job order costing system. During the 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 $$40,000$ was indirect labor. Minstrel uses a predetermined overhead rate of $150\%$ of direct labor cost. The journal entry to record the purchase of materials is: Debit Work in Process Inventory $$195,000$; credit Raw Materials Inventory $$195,000.$ Debit Raw Materials Inventory $$198,000$; credit Work in Process Inventory $$198,000.$ Debit Raw Materials Inventory $$198,000$; credit Accounts Payable $$198,000.$ Debit Work in Process Inventory $$198,000$; credit Accounts Payable $$198,000.$ Debit Raw Materials Inve