Answer:
The correct answer is letter "B": materials requisition.
Explanation:
Materials requisition is a form to request materials needed in the production process. Typically, the production department fills out the request to be received by the inventory unit in the organization. The materials requisition form is also helpful to keep track of the materials being used which at the same time will allow charging the targeted job for the cost of the items requested.
As such, the materials requisition is part of the Work in Progress (WIP) account.