5 Selected ledger accounts for Realm Company are given below for the just-completed year: Raw Materials Bal. 1/1 11 Debits 46,000 500,000 points Bal. 31/12 92,000 Credits 2 eBook Debits Manufacturing Overhead 439,400 Credits 7 Ask Bal. 1/1 Direct materials Direct labour Overhead References Bal. 31/12 Debits Work in Process 94,000 Credits 944,100 352,000 142,000 457,600 7 Factory Wages Payable 219,000 Bal. 1/1 Credits 26,000 215,000 Bal. 31/12 22,000 Finished Goods Bal. 1/14 Debits 68,800 Credit 2 Bal. 31/12 178,000 Debits Cost of Goods Sold: Required: 1. What was the cost of raw materials put into production during the year? Cost of raw materials