Selected ledger accounts for Realm Company are given below for the just-completed year Bal. 1/1 Debits Raw Materials 30,000 Credits ? 420,000) Bal. 31/12 60,000 Debits Manufacturing Overhead 385,000 Credits Bal. 1/1 Direct materials Direct labour Overhead Bal. 31/12 Debits P Work in Process 70,000 Credits 810,000 320,000 110,000 400,000 ? Factory Wages Payable 179,000 Bal. 1/1 10,000 Credits 175,000 Bal. 31/12 6,000 Finished Goods Bal. 1/1 Debits 40,000 Credit Bal. 31/12 130,000 Debits Cost of Goods Sold P Required: 1. What was the cost of raw materials put into production during the year?