Answer the following question.

For the following accounts, indicate what causes the account to increase and decrease. The first account is completed as an example. (Abbreviation used: OH=overhead) Account Raw Materials Inventory Work-in-Process Inventory Is increased by: Materials purchased Adjustment for over/under allocation of OH Completion of jobs Direct labor incurred Direct materials used Manufacturing overhead allocated Materials purchased Materials used Shipping sold jobs Is decreased by: Materials used________ Table of accounts Account Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold Is increased by: Materials purchased Is decreased by: Materials used