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Diaz Company uses process costing in its two processing departments; Assembly and Finishing. If the Assembly Department requisitioned direct materials to be used in production, totaling $80,000, which one of the following journal entries would be made to record this transaction? WIP Inventory - Materials 80,000 WIP Inventory - Assembly 80,000 Raw Materials Inventory 80,000 Finished Goods Inventory 80,000

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