Selected ledger accounts for Realm Company are given below for the just-completed year: Bal. 1/1 Debits Raw Materials 49,000 515,000 Credits ? Bal.31/12 98,000 Manufacturing Overhead Debits 410,800 Credits ? Work in Process Bal. 1/1 98,500 Credits 919,600 Direct materials 358,000 Direct labour 148,000 Overhead 429,600 Bal. 31/12 ? Debits Factory Wages Payable 226,500 Bal. 1/1 29,000 Credits 222,500 Bal. 31/12 25,000 Finished Goods Bal. 1/1 Debits 74,200 ? Credit ? Bal. 31/12 187,000 Debits Cost of Goods Sold ?