Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Debit Credit Debits Balance 1/1 Balance 12/31 24,000 Credits 138,000 34,000 Manufacturing Overhead Debit Credit Debits 214,640 Credits Work in Process Debit Credit Balance 1/1 Direct materials Direct labor 29,000 Credits 497,000 99,000 177,000 Overhead 233,640 Balance 12/31 Factory Wages Payable Debit Credit Debits 203,000 Balance 1/11 Credits 13,500 198,000 Balance 12/31 8,500 Finished Goods Debit Credit Balance 1/1 49,000 Credits Debits ? Balance 12/31 73,500 Cost of Goods Sold. Debit Credit Debits