26. List the document's name to transfer dollars in a job order costing system: From account Raw materials Factory labor expense Work in process Finished goods To account Work in process Work in process Finished goods Cost of goods sold a. b. C. d. 27. Prepare the "Cost of Production Report" (five steps) in good form for an assembly operation for the month of October from the following information. Use the FIFO method. Beginning inventory-500 units, 30% complete as to conversion costs, cost of $2.100 Materials transferred into the department during the month -2,500 units, costs of $4,500 Ending inventory-350 units, 20% complete as to conversion costs All materials are added at the beginning of the process. Labor costs incurred $6,500 for 250 hours Factory overhead costs incurred $3,100