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

$\backslash$table$[[$Debit Raw Mat,Credit$],[\backslash$table$[[$Balance $1/1],[$Debits$]],\backslash$table$[[\backslash$table$[[17,000],[124,000]]]],$Credits,,?$],[$Balance $12/31,27,000,,,],[$Debit$,\backslash$table$[[$Manufacturi$]],$ng Overhead,Credit,$],[$Debits$,229,800,$Credits,,?$],[,\backslash 1|,\backslash ,,42],[$Debit$,$Work in$,$Process,Credit,$],[\backslash$table$[[$Balance $1/1],[$Direct materials$],[$Direct labor$],[$Overhead$]],\backslash$table$[[\backslash$table$[[22,000],[92,000],[156,000],[241,800]]]],\backslash$table$[[$Credits$]],,476,000],[$Balance $12/31,?,,,],[$Debit$,$Factory Wag,$\backslash$table$[[$Payable$]],$Credit,$],[$Debits$,189,000,\backslash$table$[[$Balance $1/1],[$Credits$]],,\backslash$table$[[\backslash$table$[[10,000],[184,000]]]]],[,,$Balance $12/31,,5,000],[$Debit$,$Finishe,d Goods,Credit,$],[\backslash$table$[[$Balance $1/1],[$Debits$]],\backslash$table$[[42,000]],$Credits,,?$],[$Balance $12/31,63,000,,,],[\backslash$table$[[$Debit$]],$Cost of G$,$oods Sold,Credit,$],[$nahita$,,,,]]$