Selected ledger accounts for Realm Company are given below for the just-completed year: Bal. 1/1 Debits Raw Materials 42,000 480,000 Bal. 31/12 84,000 Credits Manufacturing Overhead Debits 429,800 Credits Bal. 1/1 Direct materials Direct labour Overhead Bal. 31/12 Debits Work in Process 88,000 Credits 912,100 344,000 134,000 447,200 Factory Wages Payable 209,000 Bal. 1/1 22,000 Credits 205,900 Bal. 31/12 18,000 Finished Goods Bal. 1/1 Debits 61,600 Credit Bal. 31/12 166,000 Debits Cost of Goods Sold