Problem 5-25 T-Account Analysis of Cost Flows [LO3, LO6, L07] Selected ledger accounts for Realm Company are given below for the just-completed year. 10 Raw Materials points Bal. 1/1 41, 000 Credits Debits 475,000 eBook Bal . 31/12 82,000 Ask Print Manufacturing Overhead Debits 427, 400 Credits Work in Process Bal. 1/1 86,500 Credits 904 , 100 Direct materials 342,000 Direct labour 132, 000 Overhead 444, 600 Bal. 31/12 Factory Wages Payable Debits 206, 500 Bal. 1/1 21, 000