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 issuance of direct materiais to production is: Multiple Choice Debit Raw Materials Inventory $165,000, credit Work in Process inventory $165.000 Debit Work in Process inventory $165,000, credit Raw Materiais inventory $165,000. Debit Raw Materials inventory $195.000; credit Work in Process inventory $195.000