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View Policies Current Attempt in Progress A materials requisition slip showed that direct materials requested were $76000 and indirect materials requested were $3000. The entry to record the transfer of materials from the storeroom is 76000 Work In Process Inventory Raw Materials Inventory 76000 Manufacturing Overhead 79000 Raw Materials Inventory 79000 76000 3000 Direct Materials Indirect Materials Work in Process Inventory 79000 Work In Process Inventory Manufacturing Overhead Raw Materials Inventory 76000 3000 79000