RL Enterprises makes a $19,500 direct materials purchase. Two-thirds of these direct materials are used by the Machining Department and the remaining one-third are used by the Assembly Department. How should RL's direct materials usage be recognized? O $13,000 debit to Work in Process-Machining and a $6,500 debit to Work in Process-Assembly O $19,500 debit to Raw Materials Inventory $19,500 credit to Finished Goods Inventory $13,000 credit to Work in Process-Machining and a $6,500 credit to Work in Process-Assembly