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Summer Manufacturing has two processing departments, Assembly and Cutting. Direct materials assigned to the Assembly Department was $120,000 and to the Cutting department, $20,000. The journal entry to record direct materials used in production is A. debit Work - in - Process InventoryAssembly, $120,000 and debit Work-in - Process Inventory Cutting $20,000; credit Raw Materials Inventory, $140,000 B. debit Work -in - Process InventoryAssembly, $120,000 and debit Work - in - Process Inventory Cutting $20,000; credit Accounts Payable, $140,000 C. debit Raw Materials Inventory, $140,000; credit Work - in - Process InventoryAssembly, $120,000 and credit Work - in - Process Inventory Cutting $20,000 D. debit Accounts Payable, $140,000; credit Work in - Process Inventory-Assembly, $120,000 and credit Work in - Process Inventory Cutting $20,000