B is corrent because material requisitions ordinarily are the basis for charging materials to work in process.
A is incorrect because perpetual inventory records are maintained based upon supporting or initiating documentation such as material requisitions.
C is incorrect because cost ledgers include the work-in-process account, and therefore are not a source of supporting information to initiate transactions which would be recorded later in the cost ledger.
D is incorrect because receiving reports are generally prepared by the receiving department when received from third parties at the plant itself. Generally, receiving reports are not prepared in addition to the material requisitions for movement.
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