When direct materials are requisitioned, they flow directly into:

When direct materials are requisitioned, they are used in the production process and flow directly into Work in Process (WIP) inventory. This is because WIP represents the costs of products that are in the stages of manufacturing but are not yet completed. When materials are requisitioned from the raw materials inventory, they are removed from that inventory and placed into WIP to signify that they are now being utilized in production.

This transition is a key element in the manufacturing process, as it tracks the accumulation of costs associated with the production of goods. Ultimately, as products are completed in the WIP, they will then move from WIP to Finished Goods inventory, but at the point of requisition, they are specifically being allocated to Work in Process. Therefore, the correct answer is that direct materials indeed flow directly into Work in Process when they are requisitioned.