River Falls Manufacturing uses a normal cost system and had the following data available for 2020: Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Factory overhead incurred Cost of goods completed Cost of goods sold Beginning direct materials inventory Beginning WIP inventory OA. credit to Direct Materials Inventory for $88,000 OB. debit to WIP Inventory for $157,000 OC. credit to WIP Inventory for $88,000 OD. debit to Direct Materials Inventory for $157,000 $157,000 88,000 135,000 147,000 291,000 260,000 28,000 62,000