Clarksen Company uses a process costing system. The company requisitioned $93,000 of materials for Department A and $67,000 of materials for Department D. The entry to record the use of the direct materials by these two departments is:

a-Debit Raw Materials Inventory $160,000; credit Accounts Payable $160,000.

b-Debit Work in Process Inventory—Dept A $93,000; debit Work in Process Inventory—Dept D $67,000; credit Raw Materials Inventory $160,000.

c-Debit Factory overhead $160,000; credit Raw Materials Inventory $160,000.

d-Debit Raw Materials Inventory—Dept A $93,000; debit Raw Materials Inventory—Dept D $67,000; credit Work in Process Inventory $160,000.

e-Debit Work in Process Inventory—