COST FLOW MOVEMENT LABELING Term Bank Instructions: Using the Term Bank" to the bottom left, drag the terms into their proper spots. Use the colored lines for hints on which terms should go where. When you are done, ALL TERMS should be gone from the term bank and located above a line of matching color. *Hint: "Applied" means the same thing as "Estimated" Purchases Cost Of Goods Sold Raw Materials Inventory Cost Of Goods Sold DM Issued Into Production Work In Progress Inventory MOH Applied Cost Of Goods Manufactured MOH Under-Applied MOH Over-Applied Finished Goods Inventory DL Used In Production