The entry for indirect materials (such as glue, etc.) requisitioned for use in production is which of the following?

a. raw materials inventory work-in-process inventory

b. work-in-process inventory accounts payable

c. work-in-process inventory raw materials inventory

d. none of the above

The accounting entry for raw materials or indirect materials such as glue, etc. requisitioned for use in production is considered as b. work-in-process inventory accounts payable because the material is still in requisition status and has not been bought yet. Not yet paid and further not used yet.