(3) Work in process inventory : 9,500 Manufacturing overhead : 4,500 Raw materials inventory : 14,000 Match the letter that best describes with this transaction Descriptions: (a) To record sale of products (b) To record jobs completed (c) To record materials used (d) To assign overhead costs to products (e) To record manufacturing overhead costs (f) To record purchase of materials (g) To assign labor costs (h) To record cost of goods sold