A. credit to WIP Inventory for $87,000 B. credit to Direct Materials Inventory for $87,000 C. debit to Direct Materials Inventory for $158,000 D. debit to WIP Inventory for $158,000 A. credit to WIP Inventory for $87,000 B. credit to Direct Materials Inventory for $87,000 C. debit to Direct Materials Inventory for $158,000 D. debit to WIP Inventory for $158,000