For each transaction described below, indicate which accounts would be debited and credited under a job order cost system:

Premier Products uses the following account titles: A. Accounts payable F. Depreciation expense B. Raw materials inventory G. Accumulated depreciation C. Work in process inventory H. Wages and salaries payable D. Manufacturing overhead 1. Wages and salaries expense E. Cost of goods sold J. Finished goods inventory Materials are purchased on account Materials are placed into production Direct labor cost is incurred Depreciation is recorded on the factory equipment Manufacturing overhead is applied to units of product Cost of goods manufactured is recorded Cost of goods sold is recorded