For the following​ accounts, indicate what causes the account to increase and decrease. The first account is completed as an example. ​(Abbreviation used:​ OH=overhead.) ​(Click on the icon to view the​ accounts.) Account Is increased by: Is decreased by: Raw Materials Inventory Materials purchased Materials used Work-in-Process Inventory Direct materials used Shipping sold jobs Direct labor incurred Manufacturing overhead allocated Finished Goods InventoryCompletion of jobs Shipping sold jobs Cost of Goods Sold