A company that uses a job order costing system would make the following entry to record the flow of direct materials into production:

A) debit Work in Process Inventory,credit Cost of Goods Sold.
B) debit Work in Process Inventory,credit Raw Materials Inventory.
C) debit Work in Process Inventory,credit Factory Overhead.
D) debit Factory Overhead,credit Raw Materials Inventory.
E) debit Finished Goods Inventory,credit Raw Materials Inventory.

In a job order costing system, the cost of direct materials (materials that can be easily traced to a particular job) is first recorded in the Raw Materials Inventory account. When these materials are used in production, the cost is transferred to the Work in Process Inventory account. Therefore, the entry to record the flow of direct materials into production would be to debit Work in Process Inventory and credit Raw Materials Inventory.