During July at Loeb Corporation, $83,000 of raw materials were requisitioned from the storeroom for use in production.These raw materials included both direct and indirect materials.The indirect materials totaled $4,000.The journal entry to record the requisition from the storeroom would include a:

A) debit to Work in Process of $79,000
B) debit to Work in Process of $83,000
C) credit to Manufacturing Overhead of $4,000
D) debit to Raw Materials of $83,000

Raw Materials

The basic materials and inputs used in the production process to manufacture finished goods.

Indirect Materials

Indirect materials are supplies used in the production process that do not become an integral part of the finished product and are not directly traceable to specific goods or services produced.

Work in Process

Inventory that includes items being manufactured but not yet completed, representing a stage between raw materials and finished goods.