The journal entry to record the issuance of direct materials represented by the following materials requisitions for the month includes:

Requisition No$.$ Description Amount

$372$ Job No$.179$ $ $5,950$

$373$ Job No$.184$ $ $4,400$

$374$ Job No$.180$ $ $5,225$

$375$ General factory use $ $795$

$376$ Job No$.182$ $ $3,170$

Multiple Choice

a debit to Materials Inventory, $$18,745.$

a debit to Materials Inventory, $$19,540.$

a debit to Work$-$in$-$Process Inventory, $$18,745.$

a credit to Work$-$in$-$Process Inventory, $$19,540.$