Selected ledger accounts of Moore Company are given below for the past year. Bal. 1/11 Debits Bal. 12/31 Bal. 1/1 Direct materials Direct labour Raw Materials 55,000 Credits 124,000 27,400 Work in Process 20,800 Credits 92,400 153,200 275,760 Finished Goods Overhead Bal. 12/31 Bal. 1/1 Debits 43,200 Credits 63,200 ? Debits 474,000 Debits Manufacturing Overhead 280,000 Credits Factory Wages Payable 185,800 8a1. 1/1 Credits 9,800 181,608 Bal 12/31 5,600 Cost of Goods Sold 7 Debits Bal. 12/31 Required: 1. What was the cost of raw materials put into production during the year? Cost of raw materials 2. How much of the materials in Requirement (1) consisted of indirect materials? Indirect materials