Debit Balance 1/1 Credit 21,000 Credits Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Manufacturing Overhead Debit Credit 210,800 Credits ? ? Debits Debits 132,000 Balance 31,000 12/31 Work in Process Factory Wages Payable Debit Credit Debit Credit Balance Balance 26,000 Credits 488,000 Debits 197,000 12,000 1/1 1/1 Direct Credits 192,000 96,000 materials Direct labor 168,000 Balance 12/31 7,000 Overhead 226,800 Balance 12/31 Finished Goods Debit Credit Cost of Goods Sold Debit Credit Balance 1/1 46,000 Credits ? Debits Debits Balance 12/31 ? 69,000 Required: 1. What was the cost of raw materials used in production during the year? 2. How much of the materials in (1) above consi