What amount will Andrew debit to Work in Process Inventory for the month of March?

A) $165,000
B) $154,000
C) $13,000
D) $141,000
E) $33,000

Work in Process Inventory

Goods partially completed but not yet ready for sale, particularly in manufacturing, representing an ongoing production stage.

Direct Materials

Basic substances that are specifically identifiable in the creation of a particular product.

Indirect Materials

Materials used in the production process but not directly traceable to a finished product, such as lubricants and cleaning supplies.