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

Raw Materials
Bal. 1/1	27,000	Credits	?
Debits	144,000
Bal. 12/31	37,000

Manufacturing Overhead
Debits	197,480	Credits	?

Work in Process
Bal. 1/1	32,000	Credits	506,000
Direct materials	102,000
Direct labor	186,000
Overhead	219,480
Bal. 12/31	?

Factory Wages Payable
Debits	209,000	Bal. 1/1	15,000
		Credits	204,000
		Bal. 12/31	10,000

Finished Goods
Bal. 1/1	52,000	Credits	?
Debits	?
Bal. 12/31	78,000

Cost of Goods Sold
Debits	?

Q.

Compute the ending balance in Work in Process. Assume that this balance consists entirely of goods started during the year. If $11,000 of this balance is direct labor cost, how much of it is direct materials cost? Applied overhead cost?

Ending balance in the work in process

Direct Material Cost

Applied Overhead Cost