Andrew Industries purchased $165,000 of raw materials on account during the month of March. The beginning Raw Materials Inventory balance was $22,000, and the materials used to complete jobs during the month were $141,000 of direct materials and $13,000 of indirect materials. What journal entry should Andrew use to account for direct materials used in March: Multiple Choice Debit Work in Process Inventory $141,000; credit Raw Materials Inventory $141,000. Debit Raw Materials Inventory $153,000; credit Work in Process Inventory $153,000. Debit Finished Goods Inventory $22,000; credit Raw Materials Inventory $22,000. Debit Work in Process Inventory $141,000; credit Accounts Payable $141,000. Debit Raw Materials Inventory $141,000; credit Accounts Payable $141,000.

Since the question is asked about the journal entry related to the usage of how much material is used. So only material used amount should be recognized whereas other cost is irrelevant.

And, There are four parts for finishing the product.

1. Raw material

2. Work in progress

3. Finished goods

4. Ready product for sale

So, For direct material used, the journal entry would be

Work in Process Inventory Dr $141,000

To Raw Materials Inventory $141,000

(Being material is used)