Templeton Corporation recently used $81,000 of direct materials and $10,200 of indirect materials in production activities. The journal entries reflecting these transactions would include:

O a debit to Manufacturing Overhead for $10,200.
O a debit to Manufacturing Overhead for $91,200.
O a debit to Raw Material Inventory for $81,000.
O a debit to Work-in-Process Inventory for $91,200.
O a credit to Manufacturing Overhead for $10,200.