Selected T-Accounts for Moore Company are given below for the just competed year.

1. What was the cost of raw materials put into 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 cost of goods sold for the year (before considering underapplied or overapplied overhead)?

6. If overhead is applied to production on the basis of direct labor cost, what rate was in effect during the year? (Round your percentage answer to 2 decimal (i.e., 0.1234 needs to be considered as 12.34.))

7. Was manufacturing overhead underapplied or overapplied? By how much?

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 $32,100 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.)

Raw Materials Manufacturing Overhead Bal. 1/1 Debits Debits 31,000 460,000 Credits 211,000 Credits Bal. 12/31 51,000 Work in Process Factory Wages Payable Debits 171,000 Bal. 1/1 18,000 Bal. 1/1 Direct materials Credits 490,000 78,000 321,0 00 Credits 183,000 Bal. 12/31 30,000 Direct labor Overheacd 152,000 235,600 Bal. 12/31 Finished Goods Cost of Goods Sold Bal. 1/1 Debits 45,000 Credit Debits Bal. 12/31 135,000