Selected T-accounts of Moore Company are given below for the just-completed year: Bal. 1/11 Debits Raw Materials 15,000 Credits ? 120,000 Bal. 12/31 25,000 Manufacturing Overhead Debits 230,000 Credits ? Work in Process Factory Wages Payable Bal. 1/1 20,000 Credits 470,000 Debits Direct materials 90,000 Direct labor 150,000 185,000 Bal. 1/1 Credits Bal. 12/31 9,000 180,000 4,000 Overhead 240,000 Bal. 12/31 ? Finished Goods Bal. 1/1 40,000 Credits ? Debits Debits ? Bal. 12/31 60,000 Cost of Goods Sold ? Required: 1. What was the cost of raw materials used in production? 2. How much of the materials in (1) above consisted of indirect materials? 3. How much of the factory labor cost is indirect labor? 4. What was the cost of goods manufactured? 5. What was the unadjusted cost of goods sold? Do not include any underapplied or overapplied overhead in your answer. 6. If overhead is applied to production based on direct labor cost, what was the predetermined overhead rate? 7. Was manufacturing overhead underapplied or overapplied? By how much? 8. Compute the ending balance in Work in Process. Assume this balance consists entirely of goods started during the year. If $8,000 of this balance is direct labor cost, how much is direct materials cost? Applied overhead cost?