XYZ Company uses job costing system. The appropriate journal entry if direct materials of $53,000 are sent to the manufacturing plant floor?

a.

Manufacturing Overhead Control debit $3,000, Materials Control debit $ 50,000 and Work-in-Process Control $ 53,000.

b.

Work-in-Process Control debit $50,000 and Materials Control credit $50,000.

c.

Work-in-Process Control debit $53,000 and Materials Control credit $53,000.

d.

Work-in-Process Control debit $50,000, Manufacturing Overhead Control debit $3,000 and Materials Control $53,000.