The T-accounts below provide selected data about a company's financial results for the year. Raw Material Inventory (DM & IM) Work-In-Process $282.000 Bal 11 $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 Wases Payable Finished Goods Bal 1/1 566,000 BAL 1/1 $90.000 $100,500 2 99.000 Bal 12/31 $72.000 Cost of Goods Sold Manufacturing Overhead $111.000