Refer to the T$-$account below:

Work $ln$ Process

Debit

Credit

Balance $30,000$

$(12)$

$270,000$

$(4)90,000$

$(6)70,000$

$(9)110,000$

Balance $30,000$

Entry $(12)$ could represent which of the following?

A$.$ Direct labor cost incurred in production.

B$.$ Purchases of raw materials.

C$.$ The cost of goods manufactured transferred to Finished Goods.

D$.$ The cost of indirect materials incurred in production.