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

Raw Materials
Debit		Credit
Balance 1/1	25,000	Credits	?
Debits	140,000
Balance 12/31	35,000

Manufacturing Overhead
Debit		Credit
Debits	203,200	Credits	?

Work in Process
Debit		Credit
Balance 1/1	30,000	Credits	500,000
Direct materials	100,000
Direct labor	180,000
Overhead	223,200
Balance 12/31	?

Factory Wages Payable
Debit		Credit
Debits	205,000	Balance 1/1	14,000
		Credits	200,000
		Balance 12/31	9,000

Finished Goods
Debit		Credit
Balance 1/1	50,000	Credits	?
Debits	?
Balance 12/31	75,000

Cost of Goods Sold
Debit		Credit
Debits	?

8. Compute the ending balance in Work in Process. Assume that this balance consists entirely of goods started during the year. If $10,500 of this balance is direct labor cost, how much of it is direct materials cost? Applied overhead cost?