Martinez Aerospace Company uses a job-order costing system. The direct materials for Job #045391 were purchased in July and put into production in...

Martinez Aerospace Company uses a job-order costing system. The direct materials for Job #045391 were purchased in July and put into production in August. The job was not completed by the end of August. At the end of August, in what account would the direct material cost assigned to Job #045391 be located?