A materials requisition slip showed that direct materials requested were $45,000 and $15,000 of materials were used for general factory use. Which of the following journal entries is recorded correctly for transferring materials from the storeroom? DR: Direct Materials $45,000 and Indirect Materials $15,000; Work in Process Inventory $60,000 DR: Manufacturing Overhead $60,000; CR: Raw Materials Inventory $60,000 DR: Work in Process Inventory $45,000 and Manufacturing Overhead $15,000; CR: Raw Materials Inventory $60,000 DR: Work in Process Inventory $60,000; CR: Raw Materials Inventory $60,000