Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Manufacturing Overhead Debit Credit Debit Credit Balance 1/1 Debits 27,000 Credits ? Debits 197,480 Credits ? 144,000 Balance 12/31 37,000 Work in Process Factory Wages Payable Debit Credit Debit Credit Balance 1/1 32,000 Credits 506,000 Debits 209,000 Direct materials Direct labor Overhead 102,000 186,000 Balance 1/1 Credits Balance 12/31 15,000 204,000 10,000 Balance 12/31 Debit Balance 1/1 Debits Balance 12/31 Required: 219,480 ? Finished Goods Cost of Goods Sold Credit Debit Credit 52,000 Credits ? Debits ? ? 78,000 1. What was the cost of raw materials used in 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 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 $11,000 of this balance is direct labor cost, how much of it is direct materials cost? Applied overhead cost?