Materials requisitioned & factory labor used. What accounts do I use? Is it Work in Process and Factory overhead and materials, I am lost.

Materials requisitioned & factory labor used. What accounts do I use? Is it Work in Process and Factory overhead and materials, I am lost.
With any physical product you start with Materials - straight cost there. You start to make it - it includes materials, labor and allocated overhead at this point and is work in process. When it is completed it is a finished good and includes all three materials, labor and overhead.