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 $157,000 88,000 135,000 Factory overhead incurred Cost of goods completed Cost of goods sold 147,000 291,000 260,000 Beginning direct materials inventory Beginning WIP inventory 28,000 62,000 O A. debit to Direct Materials Inventory for $157,000 O B. debit to WIP Inventory for $157,000 O c. credit to Direct Materials Inventory for $88,000 OD. credit to WIP Inventory for $88,000