The Columbus Company has three departments A,B, and C. Material requisitions amounted to $10,000, 8000, and 5000, respectively, for departments A, B and C. In addition $2000 of indirect materials were used during the period. What is the entry to record the materials used during the period?

a) Work in process

Materials - Department A

Materials - Department B

Materials - Department C

b) Work in process - Department A

Work in process - Department B

Work in process - Department C

Factory - overhead

Materials

c) Work in process

Factory overhead

Materials

d)

Work in process Department A

Work in process - Department B

Work in process Department C

Materials