Wayne Corporation had $45,000 of raw materials on hand on June 1. During the month, the company purchased an additional $78,000 of raw materials. During June, $102,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totalled $15,000. The debits to the Work in Process account as a consequence of the raw materials transactions in June total A. $33,000 B. $57,000 C. $63,000 D. $87,000