Which production posting removes the value of raw materials from inventory?

The function of posting the estimated cost of materials consumed is specifically designed to reflect the use of raw materials in production. When this posting occurs, it effectively reduces the value of the raw materials in inventory, indicating that those materials have been consumed in the manufacturing process.

This posting helps in maintaining an accurate representation of inventory levels and costs, as it ties the usage of raw materials directly to finished goods production. By documenting the estimated cost associated with the materials consumed, the system ensures that the financial impact of utilizing those materials is recorded and reflected in the financial statements.

While other options mention various costs associated with manufacturing and work-in-progress (WIP), they do not specifically address the direct removal of raw materials from inventory. This makes the first choice the correct answer, as it directly aligns with the action of reducing raw materials in the inventory due to their consumption in producing goods.