Selected T-accounts for Moore Company are given below for the just completed year:

Raw Materials

Manufacturing Overhead

Bal. 1/1 34,000		Credits ?		Debits 218,000		Credits ?
Debits 450,000
Bal. 12/31 51,000

Work in Process

Factory Wages Payable

Bal. 1/1 73,000		Credits 550,000		Debits 170,000		Bal. 1/1 15,000
Direct materials 325,000						Credits 181,000
Direct labor 150,000						Bal. 12/31 26,000
Overhead 232,500
Bal. 12/31 ?

Finished Goods

Cost of Goods Sold

Bal. 1/1 42,000		Credit ?		Debits ?
Debits ?
Bal. 12/31 131,000

Required:

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 $32,800 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.)