Answer:
Work In Process Inventory 66,000 debit
Indirect Materials 9,000 debit
Raw Materials Inventory 75,000 credit
Explanation:
The accounting must represetn reality. In the credit, we will show the total decrease in our materials inventory, whch is for 75,000
In the debit we put the destination of it:
66,000 into WIP as they are linked to units
and 9,000 to factory overhead to later make the check for under or overapplied