1. The cost of the direct materials is entered into the Raw Materials Inventory account when they are purchased.
2. The cost of the components will remain in that account until they are needed to make the computers.
3. When it is time to start making the computers, a requisition or order form will be generated and sent to the storage area asking that these components to be moved to the factory floor so that workers can assemble the computers.
4. This moves the costs of the components from Raw Materials Inventory to Works in Process Inventory.

What do these 5 steps describe?

What was it about these steps that made you make this decision.