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Sagot :
Answer:
Debit Work in Process Inventory $87,000; credit Raw Materials Inventory $87,000
Explanation:
The journal entry to record the usage of the direct material is
work in process inventory $87,000
To raw material inventory $87,000
(Being the usage of the direct material is recorded)
here the work in process inventory is debited as it increased the assets and credited the raw material inventory as it decreased the assets
Therefore the third option is correct
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