Robinson Corporation constructs new homes. Assume that Robinson usos a job$-$order costing aystem. During July, the following transactions ocourred:

Robinson purchased $$4,500$ of lumber on account.

Robinson ured $$3,750$ of lumber in production and incurred $50$ hours of direct labor at $$15$ per hour.

Depreciation of $$1,500$ on equipment used to build new houses was recorded.

A house that was completed last period at a cost of $$150,000$ was sold for $$180,000$ in cash.

The journal entry to reford the requisition of lumber for Robinson would indude a

a$.$ debit to Materials Inventory of $$3,750.$

b$.$ debit to Work in Process of $$4,500.$

c$.$ credit to Fonished Goods of $$3,750.$

d$.$ debit to Wark in Process of $$3,750.$