8. Compute the ending balance in Work in Process. Assume that this balance consists entirely of goods started during the year. If $12,250 of this balance is direct labor cost, how much of it is direct materials cost? Applied overhead cost?

Selected T-accounts of Moore Company are given below for the just completed year:

Raw Materials
Bal. 1/1	32,000	Credits	?
Debits	154,000
Bal. 12/31	42,000

Manufacturing Overhead
Debits	194,100	Credits	?

Work in Process
Bal. 1/1	37,000	Credits	521,000
Direct materials	107,000
Direct labor	201,000
Overhead	221,100
Bal. 12/31	?

Factory Wages Payable
Debits	219,000	Bal. 1/1	17,500
		Credits	214,000
		Bal. 12/31	12,500

Finished Goods
Bal. 1/1	57,000	Credits	?
Debits	?
Bal. 12/31	85,500

Cost of Goods Sold
Debits	?