The journal entry to record the requisition of direct materials for new jobs started during the period is

Work in Process Inventory

       To Materials inventory    

(Being the requisition of direct materials for new jobs started is recorded)

Explanation:

The journal entry is shown below:

Work in Process Inventory

       To Materials inventory    

(Being the requisition of direct materials for new jobs started is recorded)

Here we debited the Work in Process Inventory as it increased the asset and at the same time we credited the material inventory as it decreased the asset so there is no impact on the accounting entry

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