4 value: 0.00 points Selected T-accounts for Moore Company are given below for the just completed year: Raw Materials Manufacturing Overhead Debits Bal. 1/1 Debits 33,000 420,000 Credits 212,000 Credits Bal. 12/31 60,000 Work in Process Factory Wages Payable Debits 175,000 Bal. 1/1 14,000 Bal. 1/1 Direct materials Credits 500,000 79,000 322,000 Credits 176,000 Bal. 12/31 15,000 Direct labor Overhead 54,000 238,700 Bal. 12/31 Finished Goods Cost of Goods Sold Bal. 1/1 Debits 50,000 Credit Debits Bal. 12/31 138,000