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$[[28,000],[146,000]]]],$Credits,,?$],[$Balance $12/31,38,000,,,]]$

$\backslash$table$[[$Debit Manufacturing Overhead,Credit,,$],[$Debits$,203,800,$Credits,$],[,,,]]$

$\backslash$table$[[$Factory Wages Payable$],[,,$Credit$],[$Debits$,211,000,\backslash$table$[[$Balance $1/1],[$Credits$]],\backslash$table$[[\backslash$table$[[15,500],[206,000]]]]],[,,$Balance $12/31,10,500],[$Finished Goods$],[$Debit $||$ Credit$],[\backslash$table$[[$Balance $\frac{1}{1}$