su.edu EU clothes e Surf cams Question 14 Work-in-Process This accounts below provide selected data about a company's financial results for the year $282.000 Raw Material Inventory (DM & IM Bal 1/1 $22,500 ? 75,000 Bal 1/1 $52.500 Direct mat. 72.000 Direct labor 90.000 Overhead 112.500 Bal 12/31 Bal 12/31 $18,000 Manufacturing Wages Payable Finished Goods ? $100,500 $66.000 Bal. 1/1 $90,000 Bal 1/1 99,000 Bal 12/31 $72,000 Manufacturing Overhead Cost of Goods Sold $111.000 ? The amount o indirect materials in the manufacturing overhead account is