Answer:
work in process 600 debit
manufacturing overhead 40 debit
raw material inventory 640 credit
--to record the materials used into production and general production facilities--
Explanation:
There is 600 direct material which are allocated into work in process.
Then the 40 dollars of indirect materials will be assigned int othe actual overhead so the accounting can later adjust for oer or udnerappplied amounts at month-end
Both, makes the raw paterials inventory to decrease as there is less inventory available for future request. Thus it is credited.