Stephanies company uses a job-order cost system. Stephanie just made a $15,000 debit to the Work in Process Inventory account for raw materials assigned to job 1074. Which of the following steps does Stephanie also need to complete?

A : Posting a $15,000 decrease in Direct Labor to the subsidiary ledger for job 1074.

B : Posting a $15,000 increase in Direct Materials to the job cost sheet for job 1074.

C : Posting a $15,000 increase in Direct Labor to the job cost sheet for job 1074.

D : Posting a $15,000 increase in Raw Materials to the subsidiary ledger for job 1074.