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

Raw Materials

Debit Credit

Balance $1/123,000$ Credits $?$

Debits $136,000$

Balance $12/3133,000$

Manufacturing Overhead

Debit Credit

Debits $204,720$ Credits $?$

Work in Process

Debit Credit

Balance $1/128,000$ Credits $494,000$

Direct materials $98,000$

Direct labor $174,000$

Overhead $222,720$

Balance $12/31?$

Factory Wages Payable

Debit Credit

Debits $201,000$ Balance $1/113,000$

Credits $196,000$

Balance $12/318,000$

Finished Goods

Debit Credit

Balance $1/148,000$ Credits $?$

Debits $?$

Balance $12/3172,000$

Cost of Goods Sold

Debit Credit

Debits $?$

 

$\mathrm{ 1}.$ 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 $$10,000$ of this balance is direct labor cost, how much of it is direct materials cost? Applied overhead cost?