1111 1'31 Finishe expenses all materials used d ' both direct and indirect. Goods B _ _ Is an Inventory account of raw 1IlI'-.I'ork- ' materials both direct and in- indirect. Process C expenses the cost of partially Cost of ' completed goods sold. Goods D _ _ Sold Is an Inventory account of partially completed goods. Raw E Materia expenses the cost of goods that |5 ' are nished and waiting in inventory. F ' is an inventory account of goods that are completed G is an expense account of the ' cost of items sold. H is an inventory account of items that a re sold