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

$\backslash$table$[[,$Raw Materials,$],[$Dalance $\frac{1}{1},28,000,$Credits,$],[$Debits$,146,000,,],[$Balance $\frac{12}{31},38,000,,]]$

$\backslash$table$[[$Debit$,$Manufacturing Overhead,$],[,$Credit$],[$Debits$,203,800,$Credits,?$],[,$Work in$,$Process,$],[$Debi$,,,],[$Balance $1/1,33,000,$Credits,$509,000],[$Direct materials,$103,000,,500],[$Direct labor,$189,000,,],[$Overhead$,226,800,,],[$Balance $12/31,?,,]]$

$\backslash$table$[[$Debit Factory Wages Payable Credi$],[$Debits$,211,000,\backslash$table$[[$Balance $\frac{1}{1}$