Selected T-accounts for Moore Company are given below for the just completed year: Raw Materials Manufacturing Overhead Credits Debits 220,000 Credits Bal. 1/1 Debits 34,000 440,000 Bal. 12/31 51,000 Work in Process Debits Factory Wages Payable 172,000 Bal. 1/1 Credits Credits 460,000 Bal. 1/1 Direct materials 75,000 321,000 18,000 185,000 Direct labor Overhead 155,000 263,500 Bal. 12/31 31,000 Bal. 12/31 ? Finished Goods Cost of Goods Sold Bal. 1/1 Debits 45,000 Credit Debits Bal. 12/31 135,000 8. Compute the ending balance in the Work in Process inventory account. Assume that this balance consists entirely of goods started during the year. If $32,600 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.) | $ 354,500.00 Ending balance in the work in process Direct materials cost Manufacturing overhead cost