Donham Corporation had $25,000 of raw materials on hand on May 1. During the month, the Corporation purchased an additional $65,000 of raw materials. During May, $66,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $4,000. The debits to the Work in Process account as a consequence of the raw materials transactions in May total:

a.$0
b.$62,000
c.$65,000
d. $66,000

d. $66,000

Explanation:

Raw Material requisition = $66,000

Raw Material requisition is transferred to work in process account by following entry

                                               Dr.           Cr.

Work in process               $66,000

Raw Material Inventory                    $66,000

The debits to the Work in Process account as a consequence of the raw materials transactions in May is $66,000.

the assumption the narrator makes in this excerpt is that the messages he heards were going to hurt the narrator's mom; the narrator just springs in to action. the narrator doesn't specify in this excerpt why he believes that the messages present a problem that requires protection.