Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Bal. 1/1 17,000 Credits ? Debits 124,000 Bal. 12/31 27,000 Manufacturing Overhead Debits 229,800 Credits ? Work in Process Bal. 1/1 22,000 Credits 476,000 Direct materials 92,000 Direct labor 156,000 Overhead 241,800 Bal. 12/31 ? Factory Wages Payable Debits 189,000 Bal. 1/1 10,000 Credits 184,000 Bal. 12/31 5,000 Finished Goods Bal. 1/1 42,000 Credits ? Debits ? Bal. 12/31 63,000 Cost of Goods Sold Debits ? Required: 1. a) If overhead is applied to production on the basis of direct labor cost, what predetermined overhead rate was in effect during the year? The predetermined overhead rate is what percent of direct labor cost? b) 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?