Selected T-accounts of Moore Company are given below for the just completed year: Balance 1/1 Debits Balance 12/31 Debit Raw Materials 18,000 Credit Credits 126,000 28,000 Debits Manufacturing Overhead Debit Credit 225,500 Credits Work in Process Debit Credit 23,000 Credits 479,000 93,000 159,000 238,500 2 Balance 1/1 Direct materials Direct labor Overhead Balance 12/31 Debit Factory Wages Payable Credit Debits 191,000 Balance 1/1 Credits Balance 12/31 10,500 186,000 5,500 Finished Goods Debit Credit Balance 1/1 43,000 Credits Debits ? Balance 12/31 64,500 Cost of Goods Sold Debit Credit Debits Required: 1. What was the cost of raw materials used in production during the year? 2. How much of the materials in (1) above consisted of indirect materials? 9