25. Which of the following results in an increase in work-in-process inventory? A) Purchasing raw materials. B) Using direct manufacturing labor hours C) Finishing a job in process D) Selling finished goods inventory 26, When finished goods are sold, there is an increase in which of the following accounts? A) Cost of Goods Sold B) Cost of Goods Manufactured C) Finished Goods Inventory D) Work-in-Process 27. Which of the following accounts increases when raw materials are used? A) Finished Goods Inventory B) Raw Materials Expense C) Raw Materials Inventory D) Work-in-Process Inventory