Help with Journal Entry:

The Motor Testing Department supervisor requisitioned 300 feet of electrical wire, which is considered an indirect material. The wire cost $0.10 per foot when it was purchased. You Debit Manufacturing overhead $30 (Which is correct), but I cant figure out the credit.

The Debit is Manufacturing Overhead (Already confirmed as correct) for $30.

I would think that the Credit would be "Indirect Materials", but that is not an option. I tried

"Raw Materials Inventory" and "Work-in-Process Inventory" are NOT CORRECT (Already confirmed as NOT CORRECT).

Below are the options to choose from: Accounts payable, Accounts Receivable, Accumulated Depreciation: Equipment, Cash, COGS, Depreciation Expense, Finished-goods inventory, Income tax expense, Manufacturing-supplies inventory, other expenses, prepaid insurance, property taxes payable, Raw-material inventory, rental of office space, salaries expense, sales revenue, SG&A, Utilities expense, Wages Payable, Work-in-Process inventory. Please help