VSU-Valdosta Stat Homepage Valdosta Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Credits Debits 230,000 Credits Bal. 1/1 Debits 15,000 120,000 Bal 12/31 25,000 Work in Process Facory Wapes Payable Bal. 1/1 20,000 Credits 470,000 Debits 185,000 Bal. 1/1 9,000 Direct materials 90,000 180,000 Direct labor 50,000 240,000 Bal. 12/314,000 Bal. 12/31 Finished Goods Cost of Goods Sold Credit Bal. 1/1 Debits 40,000 Debits Bal 12/31 60,000 Required: 1. What was the cost of raw materials put into production during the year? Cost of raw materials 2. How much of the materials in (1) above consisted of indirect materials? t materials