On the line in front of each statement,enter either a D for debit or a C for credit to indicate the normal entry that would be needed for each account named. 
Definitions:
Total Raw Materials
The sum of all raw materials that are available for use in the production process, including both those already in process and those in stock waiting to be used.
Direct Labor Costs
Expenses directly associated with the labor used in producing goods or services, including wages for employees who work on the production line.
Manufacturing Overhead
All indirect costs associated with the production process, excluding direct materials and direct labor.
Work in Process Inventory
Goods that are partially completed in the manufacturing process but are not yet finished products.
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