A manufacturer used $55,000 of indirect materials in production. Which of the following journal entries correctly records this transaction?

a) Debit to Raw Materials Inventory for $55,000. Credit to Factory Overhead for $55,000.
b) Debit to Raw Materials Inventory for $55,000. Credit to Work in Process Inventory for $55,000.
c) Credit to Raw Materials Inventory for $55,000. Credit to Factory Overhead for $55,000.
d) Credit to Raw Materials Inventory for $55,000. Debit to Work in Process Inventory for $55,000.