What is the journal entry to record issuing raw materials from the storeroom?

a. debit raw materials inventory; credit work-in-process

b. debit overhead-control; credit work-in-process

c. debit work-in-process; credit overhead-control

d. debit work-in-process; credit raw materials inventory?

The correct option is D.

The raw material was taken from the store room and used for production of materials, therefore, the raw material inventory will be credited with the amount of the raw material issued and the work in process which received the material will be debited with the cost of the material.