The following entry would be used to record the transfer of $40,000 of direct material and $10,000 of indirect material from the storeroom to production: 
Definitions:
Conflict Theory
A perspective in sociology that emphasizes the social, political, or material inequality of a social group, analyzing the conflict between competing interests.
Functionalism
A framework in sociology that explains social structures and institutions as parts of a cohesive system, each serving a specific function for the stability and continuance of society.
Psychoanalytic Theories
A set of theories originating from Sigmund Freud that focus on unconscious motivations and conflicts as key factors influencing behavior and personality.
Sigmund Freud
An Austrian neurologist and the founder of psychoanalysis, a clinical method for treating psychopathology through dialogue between a patient and a psychoanalyst.
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