Raw Materials Bal. 1/1 47,000 Debits 505,000 Bal.31/12 94,000 Credits ? Manufacturing Overhead Required: 1. What was the cost of raw materials put into production during the year? Cost of raw materials Debits 441,800 Credits ? Work in Process 2. How much of the materials in requirement 1 consisted of indirect materials? Bal. 1/1 95,500 Credits 952,100 Direct materials 354,000 Indirect materials Direct labour 144,000 Overhead 460,200 Bal. 31/12 ? Debits Factory Wages Payable 221,500 Bal. 1/1 Credits 27,000 217,500 Bal. 31/12 23,000 Finished Goods Bal. 1/1 Debits 70,600 Credit ? ? Bal. 31/12 181,000 3. How much of the factory labour cost for the year consisted of indirect labour? Indirect labour cost 4. What was the cost of goods manufactured for the year? Cost of goods manufactured