Selected T-accounts for Moore Company are given below for the just completed year: Raw Materials Manufacturing Overhead Bal. 1/1 Debits 36,000 460,000 Credits Debits 216,000 Credits Bal. 12/31 51,000 Work in Process Factory Wages Payable Debits 173,000 Bal. 1/1 11,000 Bal. 1/1 Direct materials 79,000 326,000 Credits 530,000 Credits 183,000 Bal. 12/31 Direct labor Overhead 154,000 231,000 21,000 Bal. 12/31 Finished Goods Cost of Goods Sold Bal. 1/1 Debits 44,000 Credit Debits Bal. 12/31 139,000 Required 1. What was the cost of raw materials put into production during the year? Cost of raw materials