Portside Watercraft uses a job order costing system. During one month Portside purchased $173,000 of raw were indirect. Portside incurred a factory payroll of $95,000, of which $25,000 was indirect labor. Portside uses a predetermined overhead rate of 170 % of direct labor cost. The journal entry to record the issuance of materials to production is: A. Debit Raw Materials Inventory $153,000; credit Accounts Payable $153,000. materials on credit: issued materials to production of $164,000 of which $24,000 B. Debit Work in Process Inventory $140,000; debit Raw Materials Inventory $24,000; credit Materials Inventory $164,000. C. Debit Work in Process Inventory $140,000; debit Factory Overhead $24,000; credit Raw Materials Inventory $164,000. D. Debit Raw Materials Inventory $195,000; credit Work in Process Inventory $195,000. E. Debit Finished Goods Inventory $140,000; credit Raw Materials Inventory $140,000. Reset Selection OC