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

Raw Materials

Bal. 1/1 18,000
Debits 126,000	Credits ?
Bal. 12/31 28,000

Manufacturing Overhead

Debits 225,500

Credits ?

Work in Process

Bal. 1/1 23,000
Debit Direct materials 93,000	Credits 479,000
Direct labor 159,000
Overhead 238,500
Bal. 12/31 ?

Factory Wages Payable

	Bal. 1/1 10,500
Debits 191,000	Credits 186,000
	Bal. 12/31 5,500

Please fill a whole number in each of the following blanks. No "$" sign, no comma in the number please.

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

$

2. How much of the raw materials used in production are consisted of indirect materials?

$

3. How much is the applied manufacturing overhead cost?

$

4. How much is the actual manufacturing overhead cost?

$