Which of the following entries is used to record direct materials purchased and used in production during a month in the Assembly department, before transferring the goods to Testing department? O A. Debit: Work in Process - Assembly Credit: Accounts Payable Control O B. Debit: Accounts Payable Control Credit: Cash O C. Debit: Work in Process Assembly Credit: Wages Payable Control D. Debit: Accounts Payable Control Credit: Work in Process - Assembly