Embark Produces Mulch for Landscaping Use

Multiple Choice

Embark produces mulch for landscaping use. The following information summarizes production operations for June. The journal entry to record June production activities for direct material usage is:

A) Debit Raw Materials Inventory $87,000; credit Accounts Payable $87,000.
B) Debit Raw Materials Inventory $87,000; credit Finished Goods Inventory $87,000.
C) Debit Cost of Goods Sold $87,000; credit Finished Goods Inventory $87,000.
D) Debit Goods in Process Inventory $87,000; credit Raw Materials Inventory $87,000.
E) Debit Goods in Process Inventory $87,000; credit Cost of Goods Sold $87,000.