Selected ledger accounts for Realm Company are given below for the just-completed year: Raw Materials Bal. 1/1 48, 980 Credits Debits 510,980 Bal. 31/12 96,090 Manufacturing Overhead Debits 444, 290 Credits Work in Process Bal. 1/1 97, 090 Credits 960, 198 Direct materials 356, 990 Direct labour 146, 090 Overhead 462, 898 Bal. 31/12 ? Factory Wages Payable Debits 224, 909 Bal. 1/1 28, 090 Credits 220,090 Bal. 31/12 24, 090 Finished Goods Bal. 1/1 72, 490 Credit Debits ? Bal. 31/12 184,090 Cost of Goods Sold DebitsEnding balance in the work in process Direct labour cost Manufacturing overhead cost