Which of the following journal entries correctly records the current month's activity where $76,000 of direct material and $29,000 of indirect materials were used in the production process? 105,000 Raw materials inventory Goods in process inventory Factory overhead 76.000 29,000 105.000 Goods in process Raw materials inventory 105,000 Goods in process Factory overhead Cash 29.000 76.000 105.000 Goods in process Factory overhead Raw materials inventory 76.000 29.000 105.000 Raw materials inventory Cash 105.000 105.000