Wayland Manufacturing uses a normal cost system and had the following data available for 20x4.

Direct materials purchased on account$ 74,000

Direct materials requisitioned41,000

Direct labor cost incurred65,000

Factory overhead incurred73,000

Cost of goods completed146,000

Cost of goods sold128,000

Beginning direct materials inventory13,000

Beginning WIP inventory32,000

Beginning finished goods inventory29,000

Overhead application rate, as a percent of direct-labor costs125 percent

27.The journal entry to record the materials placed into production would include a

a.credit to Direct Materials Inventory for $41,000.

b.debit to Direct Materials Inventory for $74,000.

c.credit to WIP Inventory for $41,000.

d.debit to WIP Inventory for $74,000.