On April 1, Bogdon Corporation had $30,000 of raw materials on hand. During the month, the company purchased an additional $63,000 of raw materials. During April, $76,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $2,000. The journal entry to record the requisition from the storeroom would include a: debit to Raw Materials of $76,000 debit to Work in Process of $76,000 credit to Manufacturing Overhead of $2,000 debit to Work in Process of $74,000