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

Raw Materials
Bal. 1/1	32,000		Credits	?
Debits	430,000
Bal. 31/12	64,000

Manufacturing Overhead
Debits	389,600		Credits	?

Work in Process
Bal. 1/1	73,000		Credits	825,000
Direct materials	324,000
Direct labour	114,000
Overhead	405,000
Bal. 31/12	?

Factory Wages Payable
Debits	184,000		Bal. 1/1	12,000
			Credits	180,000
			Bal. 31/12	8,000

Finished Goods
Bal. 1/1	43,600		Credit	?
Debits	?
Bal. 31/12	136,000

Cost of Goods Sold
Debits	?

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 $32,200 of this balance is direct materials cost, how much of it is direct labour cost? Manufacturing overhead cost?

Ending balance in the work in process ____

Direct Labour cost ________

Manufacturing overhead cost ______

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

Predetermined overhead rate ______