Selected ledger accounts for Realm Company are given below for the just-completed year. Bal. 1/1 Debits Raw Materials 48,000 Credits $10,000 Bal. 31/12 Debits 96,000 Manufacturing Overhead 444,200 Credits Bal. 1/1 Direct materials Direct labour Overhead Bal. 31/12 Work in Process 97,000 Credits 356,000 146,000 462,800 P Debits Factory Wages Payable 224,000 Bal. 1/1 28,000 Bal. 1/1 Direct materials Direct labour Overhead Bal. 31/12 Debits 960,100 97,000 Credits 960,100 356,000 146,000 462,800 ? Factory Wages Payable 224,000 Bal. 1/1 28,000 Credits 220,000 Bal. 31/12 24,000 Finished Goods Bal. 1/1 Debits 72,400 Credit Bal. 31/12 ? 184,000 Debits Cost of Goods Sold ? 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 $33,800 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