JT Engineering makes a $$24,600$ direct materials purchase. Three$-$fourths of these direct materials are used by the Smelting Department and the remaining one$-$fourth is used by the Polishing Department. How should JT$\text{'}$s direct materials usage be recognized?

$$18,450$ credit to Work in Process $-$ Smelting and a $$6\mathrm{.}150$ credit to Work in Process$-$Polishing

$$24,600$ debit to Raw Materials Inventory

$$18,450$ debit to Work in Process $-$ Smelting and a $$6,150$ debit to Work in Process $-$ Polishing

$$24,600$ credit to Finished Goods Inventory