Selected ledger accounts for Realm Company are given below for the just completed year. Bal. 1/1 Debits Bal. 31/12 Raw Materials 40,000 Credits 470,000 80,000 Debits Manufacturing Overhead 488,eee Credits 885,000 Bal. 1/1 Direct materials Direct labour Overhead Bal. 31/12 Work in Process 85,000 Credits 340,000 130,000 425,000 ? Debits Factory Wages Payable 204,000 Bal. 1/1 Credits Bol. 31/12 20,000 200,000 16,000 Bal. 1/1 Debits Bal. 31/12 Finished Goods 58,000 Credit ? 160,000 Cost of Goods Sold ? Debits 8. Compute the ending balance in the Work in Process inventory account. Assume that this balance consists entirely of goods started during the year. If $33,000 of this balance is direct materials cost, how much of it is direct labour cost? Manufacturing overhead cott? Ending balance in the work in process Direct labour cost Manufacturing overhead cost