Below is a list of key terms. ______ 1) Bill and hold sale ______ 6) Periodic Inventory ______ 2) Consigned Goods _____ 7) Perpetual Inventory ______ 3) Finished Goods Inventory ______ 8) Purchase obligation ______ 4) FOB Destination ______ 9) Raw Materials Inventory ______ 5) FOB Shipping Point ______ 10) Work-in-Process Inventory Required: Match each key term with its appropriate definition. a) Includes direct labor, raw materials, and manufacturing overhead. b) Buyer recognizes purchase of inventory at shipment. c) The requested goods will be delivered to the buyer at a later date. d) Not recognized in inventory until delivered. e) A temporary account is used to record purchases. f) Goods ready for sale. g) Buyer recognizes purchase of inventory at destination. h) Purchases are recorded in an inventory account. i) A third party acts as a sales agent for another companys goods. j) Tangible goods used in production.