Selected T-accounts of Moore Company are given below for the just completed year: Bal. 1/1 Debits Raw Materials 35,000 Credits 160,000 Debits Manufacturing Overhead 188,400 Credits Bal. 12/31 Bal. 1/1 Direct materials Direct labor Overhead Bal. 12/31 Bal. 1/1 Debits Bal. 12/31 45,000 Work in Process 40,000 Credits 530,000 Debits Factory Hages Payable 225,000 Bal, 1/1 110,000 210,000 Credits Bal. 12/31 19,000 220,000 14,000 218,400 Finished Goods Cost of Goods Sold 60,000 Credits Debits 90,000