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

$\backslash$table$[[$Raw Materials,$\backslash$table$[[$Manufacturing overhead$],[$it$]]],[$Balance $\frac{1}{1},29,000,$Credits,,Debits,$196,800,$Credits,cieull,$],[\backslash$table$[[$Debits$],[$Balance $\frac{12}{31}$