QUESTION 4 Match the cost flow to the correct Inventory account, to the manufacturing overhead control account, or to COGS account Accounts can be used more than once. Purchase $1.700 Raw Materials Factory requisitions $2,250 direct materials from raw materials warehouse Factory requisitions $965 indirect materials from raw materials warehouse Direct Labor costs of $880 recorded for job Indirect labor costs of $325 recorded for a job Manufacturing overhead costs of $625 applied to a job Job is finished and costs of $575 are transferred out Finished product is sold for $1,950 MOH is overapplied by $560 1. Increase Work In Process (WIP) 2. Increase Balance in Raw Materials Account 3.Decrease in COGS 4. Decrease Work In Process (WIP) 5. Increase Manufacturing Overhead (MOH) Control Account 6. Decrease Finished Goods