Selected T-accounts for Moore Company are given below for the just completed year: Raw Materials Manufacturing Overhead Bal. 1/1 Debits Credits Debits 217,000 Credits 30,000 410,000 Bal. 12/31 51,000 Work in Process Factory Wages Payable Debits 174,000 Bal. 1/1 18,000 Bal. 1/1 Direct materials 72,000 321,000 Credits 480,000 Credits 184,000 Bal. 12/31 28,000 Direct labor Overheacd 160,000 256,000 Bal. 12/31 Finished Goods Cost of Goods Sold Bal. 1/1 Debits 44,000 Credit Debits Bal. 12/31 138,000 Required 1. What was the cost of raw materials put into production during the year? Cost of raw materials