please assist. Management Accounting (EMAC 2714)

Question 4 Easter Led operates on integrated cost and financial accounting system. The accounting entries for the return of unused direct materials from production would be a ) Debit W. I. P , Cr stores control account b ) Debit Stores control account, Cr finished goods ( ) Dr Cost of Sales C W. I. P d D. Stores Control , G W. I. P