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 19,000 Credits 128,000 29,000 Manufacturing Overhead Debit Credit Debits 220,900 Credits Work in Process Debit Credit Balance 1/1 24,000 Credits 482,000 Overhead Direct materials Direct labor Balance 12/31 94,000 162,000 234,900 ? Factory Wages Payable Debit Credit Debits 193,000 Balance 1/1 Credits 11,000 188,000 Balance 12/31 6,000 Finished Goods Debit Credit Balance 1/1 44,000 Credits Debits ? Balance 12/31 66,000 Cost of Goods Sold Debit Credit Debits Required