Selected T-accounts of Moore Company are given below for the just completed year: Debits Balance 1/1 Balance 12/31 Debit Raw Materials 17,000 124,000 27,000 Credit Credits ? Debits Manufacturing Overhead Debit 229,800 Credits Credit ? Work in Process Debit Credit 22,000 Credits 476,000 92,000 156,000 241,800 ? Balance 1/1 Direct materials Direct labor Overhead Balance 12/31 Factory Wages Payable Debit Credit Debits 189,000 Balance 1/1 Credits 10,000 184,000 Balance 12/31 5,000 Finished Goods Debit Credit Balance 1/1 42,000 Credits ? Debits ? Balance 12/31 63,000 Debits Debit Cost of Goods Sold ? Credit