debit to the Raw Materials Inventory account

credit to the Work_in_Process Inventory account

credit to the Raw Materials Inventory account

debit to the Work_in_Process Inventory account

Finished Goods Inventory

COGS

Raw Materials Inventory

WIP Inventory

allocate

approximate

accumulate

assign

Raw Materials Inventory account

Work_in_Process Inventory account

Manufacturing Overhead account

Finished Goods Inventory account

Manufacturing Overhead account

Finished Goods Inventory account

Wages Payable account

Work_in_Process Inventory account

Work _ in _ Process Inventory 142,000 Accounts Payable 142,000

Finished Goods Inventory 142,000 Accounts Payable 142,000

Accounts Payable 124,000 Cash 18,000 Raw Materials Inventory 142, 000

Raw Materials Inventory 142,000 Cash 18,000 Accounts Payable 124,000

$43,900

$41,800

$43,100

$41,000