For the table given below select which accounts should to be debited or credited to complete the entries in process costing system. Assume perpetual inventory records are maintained. a-1. To record the purchase of direct materials on account. a-2. To record the cost of direct materials used. b-1. To record factory payroll paid to direct workers. b-2. To record cost of direct labor assigned to production. c-1. To record actual factory overhead costs incurred on account. c-2. To record factory ove