Selected ledger accounts for Realm Company are given below for the just-completed year: Bal. 1/1 Debits Bal. 31/12 Raw Materials 37,000 Credits 455,000 74,000 Manufacturing Overhead 401,100 Credits Debits 2 862,500 Bal. 1/1 Direct materials Direct labour Overhead Bal. 31/12 Work in Process 80,500 Credits 334,000 124,000 417,500 ? Debits Factory Wages Payable 196,500 Bal. 1/1 Credits Bal. 31/12 17,000 192,500 13,000 2 Bal. 1/1 Debits Bal. 31/12 Finished Goods 52,600 Credit 2 151,000 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 $32,700 of this balance is direct materials cost, how much of it is direct labour cost? Manufacturing overhead cost? $ 93,500 Ending balance in the work in process Direct labour cost Manufacturing overhead cost