Selected T-accounts for Moore Company are given below for the just completed year Raw Materials Manufacturing Overhead Debits Bal. 1/1 Debits 34,000 470,000 Credits 218,000 Credits Bal. 12/31 52,000 Work in Process Factory Wages Pay able Debits 177,000 Bal. 1/1 11.000 Bal. 1/1 Direct materials 71,000 322,000 Credits 460,000 Credits 181,000 Bal. 12/31 Direct labor Overhead 155,000 255,750 15,000 Bal. 12/31 Finished Goods Cost of Goods Sold 42,000 Debits Bal. 1/1 Debits Credit Bal. 12/31 139,000