Wilbur Manufacturing issued $70,000 of direct materials and $10,000 of indirect materials for production. Which of the following journal entries would correctly record the transaction? Select one: A. DR. Work-in-Process Inventory 80,000 CR Raw Materials Inventory 80,000 B.DR Manufacturing Overhead 80,000 CR Raw Materials Inventory 80,000 C. DR Raw Materials Inventory 80.000 CR Finished Goods Inventory 70,000 CR Work-in-Process Inventory 10,000 D. DR. Work-in-Process Inventory 70,000 DR. Manufacturing Overhead 10,000 CR. Raw Materials Inventory 80,000 E. None of the above