Rainbow Company manufactures paint in two production departments: Blending and Packaging. Materials and conversions costs are incurred evenly throughout both processes. For the month of May, the Work in Process inventory accounts show the following:

$\backslash$table$[[,,],[$Beginning work in process,$$-0-,7,000],[$Direct materials,$95,000,18,000],[$Factory labor,$14,000,49,000],[$Manufacturing overhead,$56,000,157,000]]$

The journal entry to record the assignment of direct materials to production is:

A$)$ Work in process $121,000$

Raw materials

$121,000$

B$)$ Raw materials

$121,000$

Work in process

$121,000$

C$)$ Direct materials

$95,000$

Indirect materials

$26,000$

Raw materials

$121,000$

D$)$ Work in process $-$ Blending

$95,000$

Work in process $-$ Packaging

$26,000$

Raw materials

$121,000$