Selected T-accounts for Moore Company are given below for the just completed year: Compute the ending balance in the Work in Process inventory account. Assume that this balance consists entirely of goods started during the year. If $32,500 of this balance is direct labor cost, how much of it is direct materials cost? Manufacturing overhead cost? (Round your predetermined overhead rate percentage and final answers to 2 decimal places.) Selected T-accounts for Moore Company are given below for the just completed year: Compute the ending balance in the Work in Process inventory account. Assume that this balance consists entirely of goods started during the year. If $32,500 of this balance is direct labor cost, how much of it is direct materials cost? Manufacturing overhead cost? (Round your predetermined overhead rate percentage and final answers to 2 decimal places.)