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

Raw Materials
Bal. 1/1	23,000	Credits	?
Debits	136,000
Bal. 12/31	33,000

Manufacturing Overhead
Debits	204,720	Credits	?

Work in Process
Bal. 1/1	28,000	Credits	494,000
Direct materials	98,000
Direct labor	174,000
Overhead	222,720
Bal. 12/31	?

Factory Wages Payable
Debits	201,000	Bal. 1/1	13,000
		Credits	196,000
		Bal. 12/31	8,000

Finished Goods
Bal. 1/1	48,000	Credits	?
Debits	?
Bal. 12/31	72,000

Cost of Goods Sold
Debits	?

Required:

5. What was the unadjusted cost of goods sold for the year? Do not include any underapplied or overapplied overhead in your answer.

6. If overhead is applied to production on the basis of direct labor cost, what predetermined overhead rate was in effect during the year?

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

8. Compute the ending balance in Work in Process. Assume that this balance consists entirely of goods started during the year. If $10,000 of this balance is direct labor cost, how much of it is direct materials cost? Applied overhead cost?