Neilson Company uses a process costing system. The company requisitioned $105,000 of materials for Department A and $56,000 of materials for Department D. The entry to record the use of the direct materials by these two departments is:

		Debit Work in Process Inventory - Dept A $105,000; debit Work in Process Inventory - Dept D $56,000; credit Raw Materials Inventory $161,000.
		Debit Factory Overhead $161,000; credit Raw materials Inventory $161,000
		Debit Raw Materials Inventory $161,000; credit Accounts Payable $161,000.
		Debit Raw Materials Inventory - Dept. A $106,000; debit Raw Materials Inventory - Dept D $56,000; credit Work in Process Inventory $161,000.