Summer Manufacturing has two processing departments, Assembly and Cutting. Direct materials assigned to the Assembly Department was $100,000 and to the Cutting department, $40,000. The journal entry to record direct materials used in production is O debit Work-in-Process Inventory Assembly, $100,000 and debit Work-in-Process Inventory Cutting $40,000; credit Accounts Payable, $140,000 O debit Accounts Payable, $140,000; credit Work-in-Process Inventory - Assembly, $100,000 and credit Work-in-Process Inventory Cutting $40,000 O debit Work-in-Process Inventory - Assembly, $100,000 and debit Work-in-Process Inventory Cutting $40,000; credit Raw Materials Inventory, $140,000 debit Raw Materials Inventory, $140,000; credit Work-in-Process Inventory Assembly, $100,000 and credit Work-in-Process Inventory Cutting $40,000