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The placing of direct materials into the production process is recorded by an entry debiting:_________.A. Materials Expense.
B. Raw Materials Inventory.
C. Work in Process Inventory.
D. Finished Goods Inventory.

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Parrain

Answer: C. Work in Process Inventory.

Explanation:

When Raw Materials are purchased they are simply put into the Materials Account.

When the company needs to start working on them however, they will transfer the raw materials to the Work in Progress account which records the Direct Materials and Direct Labor that are used in the Production process. By Debuting this account they indicate that the materials in it have increased.