Match each of the following accounts with the appropriate description that follows.

• _____ Raw materials inventory
•  _____ Work-in-process inventory
•  _____ Finished goods inventory
•  _____ Cost of goods sold

1. Used to record product costs associated with goods that are sold

2. Used to record the cost of materials not yet put into production

3. Used to record product costs associated with goods that are complete and ready to sell

4. Used to record product costs associated with incomplete goods in the production process