Question: O'Hare Company is a manufacturing firm that uses a job-order cost system to determine the costs of its products. During the current accounting period, O'Hare used $1,200 of direct raw materials for Job #132. The recognition of this event would reflect an increase in which of the following accounts?
A: Cost of Goods Sold
B: Work in Process Inventory
C: Raw Materials inventory
D: Finished goods Inventory