What does it mean if it's increase in direct materials/wip or decrease in fg?

The following inventory and cost data was taken from the accounting records of Winterfell Corporation for the 2015 vear: Inventories: Increase in direct materials Increase in work in process Decrease in finished goods S4,000 $30,000 $90,000 Costs incurred: Advertisin Direct labour Purchases of direct materials Rent, factory buildin Sales commissions Utilities, facto Maintenance, office equipment $1,400 $16,000 $80,000 $112,600 $10,000 $6,000 $20,000 $200,000 Supplies, facto $180,000Depreciation, office equipment S264,000 Depreciation, factory equipment $72,000 Management salaries, factor $70,000 |Janitor, factor $18,000 Lunchroom, facto $8,000 Security costs, facto Required: Prepare a schedule of cost of goods manufactured for Winterfell for the year ended December 31,2015