Savet Subom Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $198.000 of raw materials on credit, issued materials to production of $195,000 of which $30,000 were indirect. Minstrel incurred a factory payroll of $150,000, of which $40,000 was indirect labor. Minstrel uses a predetermined overhead rate of 150% of direct labor cost. The Journal entry to record the issuance of materials to production is Multiple Choice Debit Raw Materials Inventory $195.000 credit Work in Process inventory $195.000 Debit Work in Process Inventory $195,000 credit Raw Materials Inventory $195,000 Debit Row Materials Inventory $195,000 credit Accounts Payable $195,000. O Debit Finished Goods Inventory $195,000; credit Raw Materials Inventory $195,000 Debit Work in Process Inventory $165,000; debit Factory Overhead $30,000, credit Raw Materials Inventory $195,000