Selected ledger accounts for Realm Company are given below for the just-completed year:

Raw Materials
Bal. 1/1	31,000		Credits	?
Debits	425,000
Bal. 31/12	62,000

Manufacturing Overhead
Debits	387,300		Credits	?

Work in Process
Bal. 1/1	71,500		Credits	817,500
Direct materials	322,000
Direct labour	112,000
Overhead	402,500
Bal. 31/12	?

Factory Wages Payable
Debits	181,500		Bal. 1/1	11,000
			Credits	177,500
			Bal. 31/12	7,000

Finished Goods
Bal. 1/1	41,800		Credit	?
Debits	?
Bal. 31/12	133,000

Cost of Goods Sold
Debits	?

Required:

1. What was the cost of raw materials put into production during the year?

2. How much of the materials in requirement 1 consisted of indirect materials?

3. How much of the factory labour cost for the year consisted of indirect labour?

4. What was the cost of goods manufactured for the year?

5. What was the cost of goods sold for the year (before considering underapplied or overapplied overhead)?

6. If overhead is applied to production on the basis of direct materials cost, what rate was in effect during the year?

7. Was manufacturing overhead underapplied or overapplied? By how much?

8. Compute the ending balance in the Work in Process inventory account. Assume that this balance consists entirely of goods started during the year. If $32,100 of this balance is direct materials cost, how much of it is direct labour cost? Manufacturing overhead cost?