Trevor Manufacturing used $$91,000$ of direct materials and $$2,000$ of indirect materials in production. Which of the following journal entries would correctly record the transaction?

A$.$ Work $-$ in $-$ Process Inventory

$93,000$

B$.$ Raw Materials Inventory

Accounts Payable

C$.$ Raw Materials Inventory Finished Goods Inventory

Work $-$ in $-$ Process Inventory

D$.$ Work $-$ in $-$ Process Inventory Manufacturing Overhead

Raw Materials Inventory

$93,000$

$93,000$

$93,000$

$93,000$

$91,000$

$2,000$

$91,000$

$2,000$

$93,000$