Nelson Manufacturing has two processing departments, Department and Department II. The raw materials processed at Department I are sent to Department Il for further processing. During June, direct materials worth $40.000 purchased on account were assigned to Department The journal entry to record direct materials used in production is O A. debit Work-in-Process Inventory Department 1, $40,000, credit Raw Materials Inventory, S40,000 OB. debit Raw Materials Inventory, $40,000 credit Work in Process Inventory Department I, S40,000 O c. debit Accounts Payable, $40,000 credit Work in Process Inventory Department 1.540,000 OD. debit Work-in-Process Inventory --Department 1, $40,000, credit Accounts Payable. $40,000