Raw Materials Inventory and Work in Process Inventory. QUESTION 6 Match the items in the two columns below by entering the appropriate code letter in the space provided The cost of products that are partially complete. The function of keeping activities in accordance with plans. A. Financial accounting B. Manufacturing overhead C. Managerial accounting D. Value chain E. Directing -Y | Primarily concerned with internal users and reports pertain to subunits of the entity. Materials that can be physically and directly associated with F Work in process inventory manufacturing a product. TThe function of setting goals and objectives. E -. 'indirect costs of manufacturing a product. G Period costs H. Controlling 1. Planning Primarily concemed with external users and reports pertain to the entity as J. Direct materials a whole Costs that are noninventoriable. All business processes associated with providing a product or service The function of coordinating diverse activities to produce a smooth-running operation QUESTION 7 When a job is completed and all costs have been accumulated on a job cost sheet, the jounal entry that shouldb Finished Goods Inventory Direct Materials