Selected ledger accounts for Realm Company are given below for the just-completed year: Raw Materials Bal. 1/1 Debits 31,000 425,000 Bal. 31/12 62,000 Debits Credits Manufacturing Overhead 387,300 Credits Work in Process Bal. 1/1 71,500 Direct materials 322,000 Direct labour 112,000 Overhead 402,500 Bal. 31/12 ? Debits Credits 817,500 Factory Wages Payable 181,500 Bal. 1/1 Credits 11,000 177,500 Bal. 31/12 7,000 Finished Goods Bal. 1/1 Debits 41,800 ? Credit ? Bal. 31/12 133,000 Debits Cost of Goods Sold