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For the table given below select which accounts should to be debited or credited to complete the entries in process costing system. Assume perpetual inventory records are maintained. a-1. To record the purchase of direct materials on account. a-2. To record the cost of direct materials used. b-1. To record factory payroll paid to direct workers. b-2. To record cost of direct labor assigned to production. C-1. To record actual factory overhead costs incurred on account c-2. To record factory overhead costs applied to production of the period. d-1. To record transfer of cost of completed goods to the Finished Goods Inventory account. d-2. To record cost of goods sold. Complete this question by entering your answers in the tabs below. Reg A1 Reg A2 Reg B1 Req B2 ReqC1 Reg C2 Reg Di Reg D2 To record cost of direct labor assigned to production Account Title Deblt or Credit Req B1 Reg C1 >