Match the cost flow to the correct inventory account, to the manufacturing overhead control account, or to COGS account. Accounts can be used more than once. v Purchase $4,800 Raw Materials 1. Increase Work In Process (WIP) - > Factory requisitions $3,300 direct materials from raw materials 2. Increase in COGS warehouse 3. Increase finished goods - v Factory requisitions $180 indirect materials from raw materials 4. Increase Balance in Raw Materials Account warehouse - > Direct Labor costs of $1,250 recorded for job 5. Decrease in COGS - v Indirect labor costs of $1,600 recorded for a job 6. Increase Manufacturing Overhead (MOH) Control Account Manufacturing overhead costs of $1,050 applied to a job - v Job is finished and costs of $5,385 are transferred out Finished product is sold for $7,270 - v MOH is overapplied by $230