Which of the following journal entries correctly records the current month's activity where $92,000 of direct material and $41,000 of indirect materials were used in the production process?
Goods in process 41,000
Factory overhead 92,000
Cash 133,000
Goods in process 92,000
Factory overhead 41,000
Raw materials inventory 133,000
Raw materials inventory 133,000
Goods in process inventory 92,000
Factory overhead 41,000
Raw materials inventory 133,000
Cash 133,000
Goods in process 133,000
Raw materials inventory 133,000