Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Debit Credit Balance 1/1 18,000 Credits ? Debits 126,000 Balance 12/31 28,000 Manufacturing Overhead Debit Credit Debits 225,500 Credits ? Work in Process Debit Credit Balance 1/1 23,000 Credits 479,000 Direct materials 93,000 Direct labor 159,000 Overhead 238,500 Balance 12/31 ? Factory Wages Payable Debit Credit Debits 191,000 Balance 1/1 10,500 Credits 186,000 Bal