Wiytand Manufacturng uses a normal cost system and had the follawing data avallable for $2010$:

Direct materiats purchased on account

Direct materials requistioned

Direct later cost incurred

Factory overhead incurred

Cost of goods completed

Cost of goods sold

Beginning direct materials inventory

Beginning WTP invertory

Beginning finished poods imwentory

Overhead application rate, as a percent of direct$-$labor costs

$$148\mathrm{.}000$

$82,000$

$130,000$

$146,000$

$292,000$

$256,000$

$26,000$

$64,000$

$58,000$

$125$ percent

The journal entry to record the materats placed into production would include a:

Select one:

a$.$ credir to Direct Materials Inventory for $$$2,000$

b$.$ debit to WuP Inventory foc $$148,000$

C$.$ debit to Direct Materials thiventory for $$148,000$

d$.$ cresin to WiP inventory for $$82,000$