Satria Printing Inc received an order from customer to supply 10,000 brochures to political party. The order was numbered as Job Order No. BA1199. To meet the order, the procurement department purchased raw material inventories such as papers, ink and glue amounting RM3,000. At the start of production, printing department acquired papers at cost RM800, glue RM100 and ink RM300. The glue and ink was classified as indirect raw material. In order to complete the job, a total of 50 direct labour hours was incurred at RM8 per hour. All journal entries for the transactions No. BA1199 below are correct EXCEPT

A.

Debit Kerja dalam proses RM400 dan kredit Buruh langsung RM400.

Debit Work in process RM400 and credit direct labour RM400.

B.

Debit Kerja dalam proses RM1,200 dan Kredit Inventori bahan mentah RM1,200.

Debit Work in process RM1,200 and credit raw material inventories RM1,200.

C.

Debit Inventori bahan mentah RM3,000 dan Kredit Tunai RM3,000.

Debit Raw material Inventories RM3,000 and Credit Cash RM3,000.

D.

Debit Kerja dalam Proses RM800, Overhead perkilangan RM400 dan kredit inventori bahan mentah RM1,200.

Debit Work in process RM800, Manufacturing overhead RM400 and credit raw material inventories RM1,200