Selected T-accounts of Moore Company are given below for the just completed year: Balance 1/1 Debit Raw Materials 15,000 Credit Credits ? Debits Balance 12/31 120,000 25,000 Manufacturing Overhead Debit Debits 230,000 Credits Credit ? Work in Process Debit Credit Overhead Balance 1/1 Direct materials Direct labor Balance 12/31 20,000 Credits 470,000 90,000 150,000 240,000 ? Debit Debits Factory Wages Payable 185,000 Balance 1/1 Credit Credits 9,000 180,000 Balance 12/31 4,000 Finished Goods. Debit Credit Balance 1/1 40,000 Credits Debits ? Balance 12/31 60,000 Debits Debit Cost of Goods Sold Credit