Selected T$-$accounts of Moore Company are given below for the just completed year:

Raw Materials

Debit Credit

Balance $1/128,000$ Credits $?$

Debits $146,000$

Balance $12/3138,000$

Manufacturing Overhead

Debit Credit

Debits $203,800$ Credits $?$

Work in Process

Debit Credit

Balance $1/133,000$ Credits $509,000$

Direct materials $103,000$

Direct labor $189,000$

Overhead $226,800$

Balance $12/31?$

Factory Wages Payable

Debit Credit

Debits $211,000$ Balance $1/115,500$

Credits $206,000$

Balance $12/3110,500$

Finished Goods

Debit Credit

Balance $1/153,000$ Credits $?$

Debits $?$

Balance $12/3179,500$

Cost of Goods Sold

Debit Credit

Debits $?$

Required:

$1.$ What was the cost of raw materials used in production during the year?

$2.$ How much of the materials in $(1)$ above consisted of indirect materials?

$3.$ How much of the factory labor cost for the year consisted of indirect labor?

$4.$ What was the cost of goods manufactured for the year?

$5.$ What was the unadjusted cost of goods sold for the year? Do not include any underapplied or overapplied overhead in your answer.

$6.$ If overhead is applied to production on the basis of direct labor cost, what predetermined overhead rate was in effect during the year?

$7.$ Was manufacturing overhead underapplied or overapplied? By how much?

$8.$ Compute the ending balance in Work in Process. Assume that this balance consists entirely of goods started during the year. If $$11,250$ of this balance is direct labor cost, how much of it is direct materials cost? Applied overhead cost?