Reynolds Dock Company manufactures boat docks on an assembly line. Its standard costing system utilizes two cost categories; direct materials and conversion costs. Each product must pass through the Assembly Department and the Finishing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Data for the Assembly Department for October 2019 are: Which of the following journal entries properly records direct materials requisitions for the work-in-process inventory and direct materials variances assuming that the Assembly department used 10 percent less materials than expected? a. \begin{tabular}{|l|r|} \hline Work in Process - Assembly & 160,000 \\ \hline Assembly Department Materials Cost & \\ Control & 160,000 \\ \hline \end{tabular} b. \begin{tabular}{|l|l|} \hline Work-in-process - Assembly & 144,000 \\ \hline Direct Materials Variances & 16,000 \\ \hline Materials Inventory & 160,000 \\ \hline \end{tabular} c. \begin{tabular}{|l|r|} \hline Work in Process - Assembly & 160,000 \\ \hline Direct Materials Variances & 16,000 \\ \hline Assembly Department Materials Cost & 144,000 \\ \hline \end{tabular} d. \begin{tabular}{|l|c|} \hline Work in Process - Assembly & 144,000 \\ \hline Direct Materials Variances & 16,000 \\ \hline AssemblyDepartmentMaterialsCostControl & 160,000 \\ \hline \end{tabular} e. \begin{tabular}{|l|c|} \hline Work in Process - Finishing & 144,000 \\ \hline Direct Materials Variances & 16,000 \\ \hline Work in Process - Assembly & 160,000 \\ \hline \end{tabular}