Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Bal. 1/1 Debits Bal 12/31 15,000 Credits 120,000 25,000 Manufacturing Overhead Debits 230,000 Credits Work in Process Factory Wages Payable Bal 1/1 20.000 Credits 470,000 Debits Direct materials 90.000 185.000 Bal. 1/1 Credits 9.000 180.000 Direct labor 150,000 Bel 12/31 4,000 Overhead 240.000 Bal 12/31 Finished Goods Cost of Goods Sold Bal. 1/1 Debits 40,000 Credits " Debits Bal. 12/31 60,000