Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Debit 24,000 Credits 138,000 34,000 Balance 1/1 Debits Balance 12/31 Manufacturing Overhead Credit Debit Credit Debits 214, 640 Credits Work in Process Debit Credit Balance 1/1 29,000 Credits 497,000 Overhead Direct materials Direct labor Balance 12/31 99,000 177,000 233,640 ? Factory Wages Payable Debit Credit Debits 203,000 Balance 1/1 Credits 13,500 198,000 Balance 12/31 8,500 Finished Goods Debit Credit Balance 1/1 49,000 Credits Debits ? Balance 12/31 73,500 Debits Debit Cost of Goods Sold Credit