Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Manufacturing Overhead 29,900 419,900 Credits Bal. 1/1 Debits ? Debits 167,400 Credits Bal. 12/31 60,000 Work in Process Factory Wages Payable Credits 698,300 Bal. 1/1 179,000 Credits al 176.400 10,400 Bal. 1/1 Direct materials Direct labor Overhead 69,800 319,000 149,400 189,738 Bal. 12/31 6,500 Bal. 12/31 Finished Goods Cost of Goods Sold Bal. 1/1 Debits 39,700 Credit Debits Bal. 12/31 129,900 Requirement 1: What was the cost of raw materials put into production during the year? (Omit the "S" sign in your response.) The cost of raw materials Requirement 2: How much of the materials in requirement 1 above consisted of indirect materials? (Omit the "$" sign in your response.) Indirect materials Requirement 3: How much of the factory labor cost for the year consisted of indirect labor? (Omit the "$" sign in your response.) Indirect labor cost Requirement 4: What was the cost of goods manufactured for the year? (Omit the "$" sign in your response.) Cost of goods manufactured $ Requirement 5: What was the cost of goods sold for the year (before considering underapplied or overapplied overhead)? (Omit the "$" sign in your response.) Cost of goods sold Requirement 6: If overhead is applied to production on the basis of direct labor cost, what rate was in effect during the year? (Omit the "%" sign in your response.) The predetermined overhead rate was % of direct labor cost Requirement 7: Was manufacturing overhead underapplied or overapplied? By how much? (Input the amount as positive value. Omit the "$" sign in your response.) Manufacturing overhead was (Click to select) by $ Requirement 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 $8,000 of this balance is direct labor cost, how much of it is direct materials cost? Manufacturing overhead cost? (Omit the "$" sign in your response.) Direct materials cost Manufacturing overhead cost