Make a journal entry to record materials requisitions. (Obj. 4). Muffy's Mufflers uses the process cost system. The details of three materials requisitions issued during January follow. Give the entry in general journal form to record the issue of these materials. Ignore account numbers. (Indirect materials are not charged directly to Work in Process.) 11.1) Requisition 105 for direct materials for use in the Knitting Department (122), a produc- ing department, $2,502. Requisition 110 for indirect materials used in the Knitting Department, $76. Requisition 162 for cleaning materials used in the Building Services Department, a ser- vice department, $20