In recording the transaction for the issuance of $800 of direct materials and $300 of indirect materials to production for Washington Manufacturing would involve an Increase or a Decrease to the Increase Work-in-Process Inventory account for $1,100 Increase Work-in-Process Inventory account for $800 and Increase Finished Goods Inventory account for $300 None of the above. Increase Work-in-process account for $600 and Decrease Manufacturing Overhead for $300 Increase Work-in-Process Inventory account for $800 and Increase Manufacturing Overhead account for $300