Selected ledger accounts for Realm Company are given below for the just-completed year: Bal. 1/1 Debits Bal.31/12 Raw Materials 31,000 425,000 62,000 Credits 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 I Overhead Bal. 31/12 402,500 7 Factory Wages Payable 101 833 111 -74 44 2