What is the appropriate journal entry if direct materials of $8,000 and indirect materials of $32,000 for a job are sent to the production line?

	a.	Dr Work-in-Process Control 8,000 Dr Manufacturing Overhead Control 32,000 Cr Materials Control 40,000
	b.	Dr Work-in-Process Control 40,000 Cr Materials Control 40,000
	c.	Dr Manufacturing Overhead Control 8,000 Dr Materials Control 32,000 Cr Work-in-Process Control 40,000
	d.	Dr Work-in-Process Control 32,000 Cr Materials Control 32,000