What is the appropriate journal entry if raw materials are sent to the manufacturing plant? Direct raw materials is $20,000, and indirect raw materials is $3,000. a. 23,000 Work-in- Process Control 23,000 Materials Control b. Work-in- 20,000 Process Control Manufacturing 3,000 Overhead Control 23,000 Materials Control c. Manufacturing 3,000 Overhead Control Materials 20,000 Control Work 23,000 in-Process Control d. 20,000 Work-in- Process Control 20,000 Materials Control