Identify which accounts would be debited in a journal entry to record the listed transactions:

Purchase of direct material

[ Choose ] Accumulated depreciation Finished goods Direct labor expense Direct material expense Depreciation Work in process Cost of Goods Sold Manufacturing overhead Raw Material

Application of MOH

[ Choose ] Accumulated depreciation Finished goods Direct labor expense Direct material expense Depreciation Work in process Cost of Goods Sold Manufacturing overhead Raw Material

Completion of products

[ Choose ] Accumulated depreciation Finished goods Direct labor expense Direct material expense Depreciation Work in process Cost of Goods Sold Manufacturing overhead Raw Material

Cost of units sold

[ Choose ] Accumulated depreciation Finished goods Direct labor expense Direct material expense Depreciation Work in process Cost of Goods Sold Manufacturing overhead Raw Material

Depreciation of factory equipment