Cline Manufacturing Company uses a job order system. Indicate the appropriate account(s) to be increased and decreased for the transactions listed below. (Do not leave any answer field blank. choose "Not Applicable" wherever required.)

		Transactions		Account(s) Increased		Account(s) Decreased
1.		Raw materials were purchased.		select an option Factory LaborWork In Process InventoryFinished Goods InventoryManufacturing OverheadNot ApplicableRaw Materials InventoryCost of Goods Sold		select an option Not ApplicableCost of Goods SoldManufacturing OverheadFactory LaborFinished Goods InventoryWork In Process InventoryRaw Materials Inventory
2.		Issued a check to Dixon Machine Shop for repair work on factory equipment.		select an option Manufacturing OverheadCost of Goods SoldRaw Materials InventoryFinished Goods InventoryNot ApplicableWork In Process InventoryFactory Labor		select an option Not ApplicableFactory LaborRaw Materials InventoryWork In Process InventoryCost of Goods SoldFinished Goods InventoryManufacturing Overhead
3.		Direct materials were requisitioned for Job 280.		select an option Manufacturing OverheadFactory LaborRaw Materials InventoryNot ApplicableFinished Goods InventoryWork In Process InventoryCost of Goods Sold		select an option Factory LaborWork In Process InventoryCost of Goods SoldFinished Goods InventoryNot ApplicableManufacturing OverheadRaw Materials Inventory
4.		Factory labor was incurred.		select an option Cost of Goods SoldNot ApplicableManufacturing OverheadFinished Goods InventoryFactory LaborRaw Materials InventoryWork In Process Inventory		select an option Raw Materials InventoryNot ApplicableWork In Process InventoryManufacturing OverheadFactory LaborFinished Goods InventoryCost of Goods Sold
5.		Assigned direct labor and indirect labor used.		select an option Raw Materials InventoryFinished Goods InventoryFactory LaborWork In Process InventoryCost of Goods Sold		select an option Manufacturing OverheadFactory LaborRaw Materials InventoryCost of Goods SoldWork In Process InventoryFinished Goods Inventory
				select an option Manufacturing OverheadCost of Goods SoldRaw Materials InventoryFinished Goods InventoryFactory Labor
6.		The production department requisitioned indirect materials for use in the factory.		select an option Not ApplicableWork In Process InventoryFinished Goods InventoryManufacturing OverheadRaw Materials InventoryCost of Goods SoldFactory Labor		select an option Work In Process InventoryNot ApplicableFactory LaborCost of Goods SoldRaw Materials InventoryFinished Goods InventoryManufacturing Overhead
7.		Overhead was applied to production based on a predetermined overhead rate of $8 per labor hour.		select an option Work In Process InventoryFinished Goods InventoryNot ApplicableRaw Materials InventoryCost of Goods SoldFactory LaborManufacturing Overhead		select an option Raw Materials InventoryManufacturing OverheadCost of Goods SoldFactory LaborWork In Process InventoryNot ApplicableFinished Goods Inventory
8.		Goods that were completed were transferred to finished goods.		select an option Raw Materials InventoryNot ApplicableFinished Goods InventoryFactory LaborCost of Goods SoldManufacturing OverheadWork In Process Inventory		select an option Finished Goods InventoryManufacturing OverheadCost of Goods SoldFactory LaborNot ApplicableRaw Materials InventoryWork In Process Inventory
9.		Goods costing $80,000 were sold.		select an option Raw Materials InventoryNot ApplicableCost of Goods SoldFactory LaborFinished Goods InventoryWork In Process InventoryManufacturing Overhead		select an option Manufacturing OverheadRaw Materials InventoryFinished Goods InventoryFactory LaborCost of Goods SoldNot ApplicableWork In Process Inventory
10.		Recorded factory depreciation.		select an option Work In Process InventoryRaw Materials InventoryManufacturing OverheadNot ApplicableFactory LaborCost of Goods SoldFinished Goods Inventory		select an option Work In Process InventoryFactory LaborManufacturing OverheadNot ApplicableRaw Materials InventoryFinished Goods InventoryCost of Goods Sold