Dieker Company begins operations on January 1. Because all work is done to customer specifications, the company decides to use a job order cost system. Select "+ XX" for increases and "- XX" for decreases under each heading that classifies the cost.

Manufacturing Costs

Raw Materials Inventory

Factory Labor

Manufacturing Overhead

Work in Process Inventory

Finished Goods Inventory

Cost of Goods Sold

(1)Purchase raw materials$

(2)Incur factory labor

Select between + XX and- XX wherever applicable

(3)Factory utilities

Select between + XX and- XX wherever applicable

(3)Factory repairs

Select between + XX and- XX wherever applicable

(3)Factory depreciation

Select between + XX and- XX wherever applicable

(3)Factory property taxes

Select between + XX and- XX wherever applicable

(4)Direct materials

Select between + XX and- XX wherever applicable

(4)Indirect materials

Select between + XX and- XX wherever applicable

(5)Direct labor

Select between + XX and- XX wherever applicable

(5)Indirect labor

Select between + XX and- XX wherever applicable

(6)Assign manufacturing overhead

Select between + XX and- XX wherever applicable

(7)Completed jobs

Select between + XX and- XX wherever applicable

(8)Sale of jobs

Select between + XX and- XX wherever applicable