4 & 5 are listed on the chart the same way as 1a-3b. Just cut off in picture. Explanations are greatly appreciated. Thank you !

Bowen Company manufactures one product, it does not maintain any beginning or ending inventories, and its uses a standard cost system. Its predetermined overhead rate includes $1,000,000 of fixed overhead in the numerator and 50,000 direct labor- hours in the denominator. The company purchased (with cash) and used 55,000 yards of raw materials at a cost of $11.60 per yard. Its direct laborers worked 20,900 hours and were paid a total of $291,800. The company started and completed 9,900 units of finished goods during the period. Bowen's standard cost card for its only product is as follows: Inputs Direct materials Direct labor Fixed manufacturing overhead Total standard cost per unit (1) (2) Standard Standard Quantity or Price Hours or Rate 4.8 yards $19.00 per yard 4.2 hours $14.00 per hour 4.2 hours $20.00 per hour Standard Cost (1) x (2) $ 91.20 58.80 84.00 $234.00 Required: 1. When recording the raw material purchases: a. The Raw Materials inventory will increase (decrease) by how much? b. The Cash will increase (decrease) by how much? 2. When recording the raw materials used in production: a. The Raw Materials inventory will increase (decrease) by how much? b. The Work in Process inventory will increase (decrease) by how much? 3. When recording the direct labor costs added to production: a. The Work in Process inventory will increase (decrease) by how much? b. The Cash will increase (decrease) by how much? 4. When applying fixed manufacturing overhead to production, the Work in Process inventory will increase (decrease) by how much? 5. When transferring manufacturing costs from Work in Process to Finished Goods, the Finished Goods inventory will increase (decrease) by how much? 1a The raw materials will 16. The cash will 2a The raw materials will 2b. The work in process will . The work in process will by by by by by