The journal entry to record the requisition of direct materials for new jobs started during the period is

A.	Work-In-Process Inventory	xxx
	Materials Inventory		xxx

B.	Materials Inventory	xxx
	Purchases		xxx

C.	Cost of Goods Sold	xxx
	Finished Goods Inventory		xxx

D.	Finished Goods Inventory	xxx
	Work-In-Process Inventory		xxx