Selected T-accounts of Moore Company are given below for the just completed year:

Raw Materials Bal. 1/117,000 Credits? Debits 124,000Bal. 12/3127,000

Manufacturing Overhead Debits 229,800 Credits?

Work in Process Bal. 1/122,000 Credits 476,000 Direct materials 92,000Direct labor 156,000Overhead 241,800Bal. 12/31?

Factory Wages Payable Debits 189,000 Bal. 1/110,000Credits 184,000Bal. 12/315,000

Finished Goods Bal. 1/142,000 Credits? Debits?Bal. 12/3163,000

Cost of Goods Sold 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?

3. How much of the factory labor cost for the year consisted of indirect labor?

4. What was the cost of goods manufactured for the year?

5. What was the unadjusted cost of goods sold for the year? Do not include any underapplied or overapplied overhead in your answer.

6. If overhead is applied to production on the basis of direct labor cost, what predetermined overhead rate was in effect during the year?

7. Was manufacturing overhead underapplied or overapplied? By how much?

8. Compute the ending balance in Work in Process. Assume that this balance consists entirely of goods started during the year. If $8,500 of this balance is direct labor cost, how much of it is direct materials cost? Applied overhead cost?