The journal entry to record June production activities for direct material usage is: Debit Raw Materials Inventory $87,000; credit Accounts Payable $87,000. Debit Raw Materials Inventory $87,000; credit Finished Goods Inventory $87,000. Debit Work in Process Inventory $87,000; credit Raw Materials Inventory $87,000. Debit Work in Process Inventory $87,000; credit Cost of Goods Sold $87,000.