TB MC Qu. 16-100 (Algo) A manufacturer used... A manufacturer used $65,000 of indirect materials in production. The journal entry to record this transaction includes a: Multiple Choice Credit to Factory Overhead for $65,000. Credit to Work in Process Inventory for $65,000. Debit to Raw Materials Inventory for $65,000. Debit to Work in Process Inventory for $65,000. Credit to Raw Materials Inventory for $65,000