Mitchell Manufacturing operates in a just-in-time (JIT) manufacturing environment. Mitchell's actual conversion costs for the month of April follow: Direct and indirect labor $120,000 Machine depreciation 85,000 Maintenance and supplies 60,000 Total conversion costs $265,000 The journal entry to record April's conversion costs will include: A. a debit to Work in Process Inventory B. a debit to Raw Materials Inventory C. a credit to Raw and In Process Inventory D. a debit to Raw and In Process Inventory