Multiple Choice Debit Work in Process Inventory $165,000; credit Raw Materials Inventory $165,000. Debit Work in Process Inventory $195,000; credit Raw Materials Inventory $195,000. Debit Raw Materials Inventory $165,000; credit Accounts Payable $165,000. Debit Raw Materials Inventory $195,000; credit Work in Process Inventory $195,000. Debit Raw Materials Inventory $165,000; credit Work in Process Inventory $165,000