A materials requisition slip showed that direct materials requested were $66000 and indirect materials requested were $15000.
The entry to record the transfer of materials from the storeroom is
1. Work In Process Inventory 66000
Manufacturing Overhead 15000
2. Raw Materials Inventory 81000
Work In Process Inventory 66000
3. Raw Materials Inventory 66000
Direct Materials 66000
4. Indirect Materials 15000
Work in Process Inventory 81000
5. Manufacturing Overhead 81000
Raw Materials Inventory 81000