Answer:
Work In Process Inventory  $66,000
Manufacturing overhead  $15,000
   To  Raw Materials Inventory   $81,000
Explanation:
The journal entry is shown below;
Work In Process Inventory  $66,000
Manufacturing overhead  $15,000
   To  Raw Materials Inventory   $81,000
(Being the transfer of material is recorded)
here the work in process inventory and manfacturing overhead is debited as it increased the assets and expense and credited the raw material inventory as it reduced the assets