On November 1, Arvelo Corporation Had $32,000 of Raw Materials

Multiple Choice

On November 1, Arvelo Corporation had $32,000 of raw materials on hand. During the month, the company purchased an additional $78,000 of raw materials. During November, $95,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $3,000. Prepare journal entries to record these events. Use those journal entries to answer the following questions:
-The debits to the Work in Process account as a consequence of the raw materials transactions in November total:

A) $78,000
B) $95,000
C) $92,000
D) $0