Selected T-accounts of Moore Company are given below for the just completed year. Raw Materials Debit Credit Balance 1/1 20,000 Credits Manufacturing Overhead- Debit Credit Debits 216,000 Credits Debits 130,000 Balance 12/31 30,000 Work in Process Factory Wages Payable Debit Credit Debit Credit Balance 1/1 25,000 Credits 485,000 Debits Direct materials 95,000 195,000 Balance 1/1 Credits 11,500 190,000 Direct labor Overhead 165,000 Balance 12/31 6,500 231,000 Balance 12/31 Finished Goods Cost of Goods Sold Debit Credit Debit Credit Balance 1/1 45,000 Credits Debits Debits: Balance 12/31 67,500