The journal entry to issue $$700$ of direct materials and $$80$ of indirect materials to production involves debit$($s$)$ to the

A$.$ Manufacturing Overhead account for $$780$

B$.$ Work $-$ in $-$ Process Inventory account for $$700$ and Manufacturing Overhead account for $$80$

C$.$ Work $-$ in $-$ Process Inventory account for $$780$

D$.$ Work $-$ in $-$ Process Inventory account for $$700$ and Finished Goods Inventory account for $$80$