value 5.00 points Selected T-accounts for Moore Company are given below for the just completed year: Raw Materials Manufacturing Overhead Debits 39,000 430,000 220,000 Bal. 1/1 Debits Credits Credits Bal. 12/31 55,000 Work in Process Factory Wages Pay able Debits 172,000 Bal. 1/1 14,000 77,000 Direct materials 327.000 Bal. 1/1 Credits 500,000 Credits 180,000 Direct labor Overhead 156.000 234,000 Bal. 12/31 22,000 Bal. 12/31