1.

Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Manufacturing Overhead 220,900Credits Bal. 1/1 Debits Bal. 12/31 19,000Credits 2 Debits 128,000 29,000 Hork in Process Facto s Payable Bal. 1/1 Direct materials Direct labor Overhead Bal. 12/31 482,000 Debits 11,000 BB,000 6,000 24,000 Credits 193,000Bal 1/1 94,000 162,000 Credits Bal. 12/31 Finished Goods Cost of Goods Sold Bal 1/1 Debits 44,000 Credits Debits Bal 12/31 66,000