Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Debit Credit Balance 1/1 16,000 Credits ? Debits 122,000 Balance 12/31 26,000 Manufacturing Overhead Debit Credit Debits 233,800 Credits ? Work in Process Debit Credit Overhead Balance 1/1 Direct materials Direct labor Balance 12/31 21,000 Credits 473,000 91,000 153,000 244,800 2 Factory Wages Payable Debit Debits 187,000 Balance 1/1 Credits Balance 12/31 Finished Goods Debit Balance 1/1 41,000 Credits Debits ? Balance 12/31 61,500 Debits Debit Cost of Goods Sold Credit 9,500 182,000 4,500 Credit Credit ?