What is the appropriate journal entry if direct materials of $20,000 and indirect materials of $3,000 are used? 20,000 Work-in-Process Control Material: Control 20,000 Manufacturing Overhead Control Materials Control Work-in-Process Control 3,000 20,000 23,000 20,000 Work-in-Process Control Manufacturing Overhead Control Materials Control 3,000 23,000 Work-in-Process Control 23,000 Materials Control 23,000