Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Debit Credit Balance 1/1 18,000 Credits ? Debits 126,000 Balance 12/31 28,000 Manufacturing Overhead Debit Debits 225,500 Credits Credit ? Work in Process Debit Credit Balance 1/1 Direct labor Overhead 23,000 Credits 479,000 Direct materials 93,000 159,000 238,500 Balance 12/31 ? Factory Wages Payable Debit Credit Debits 191,000 Balance 1/1 Credits 10,500 186,000 Balance 12/31 5,500 Finished Goods Debit Credit Balance 1/1 Debits 43,000 Credits ? Balance 12/31 64,500 Cost of Goods Sold Debit Credit Debits