Selected T-accounts of Moore Company are given below for the just complete Raw Materials Credit Debit Balance 1/1 32,000 Credits ? Debits 154,000 Balance 12/31 42,000 Manufacturing Overhead Debit Debits 194, 100 Credits Credit ? Work in Process Debit Credit Balance 1/1 37,000 Credits 521,000 Direct materials 107,000 Direct labor Overhead 201,000 221,100 Balance 12/31 ? Factory Wages Payable Debit Credit Debits 219,000 Balance 1/1 17,500 Credits 214,000 Balance 12/31 12,500 Finished Goods Debit Credit Balance 1/1 57,000 Credits Debits ? Balance 12/31 85,500 Cost of Goods Sold Debit Credit Debits