Selected T-accounts for Moore Company are given below for the just completed year Raw Materials Bal. 1/1 Debits Credits 32,000 450,000 Credits Debits 212,000 Bal. 12/31 51,000 Work in Factory Wages Payable Debits 177,000 Bal. 1/1 13,000 Bal. 1/1 Direct materials 77,000 321,000 Credits 540,000 Credits 182.000 Bal. 12/31 18.000 Direct labor Overhead 152,000 258.400 Bal. 12/31 Finished Goods Cost of Goods Sold Credit Debits Bal. 1/1 Debits 43,000 Bal. 12/31 138.000 Required 1. What was the cost of raw materials put into production during the year? ost of raw materials