Selected T-accounts of Moore Company are given below for the just completed year:


Raw Materials

Bal. 1/117,000Credits?Debits124,000  Bal. 12/3127,000

Manufacturing Overhead

Debits229,800Credits?

Work in Process

Bal. 1/122,000Credits476,000Direct materials92,000  Direct labor156,000  Overhead241,800  Bal. 12/31?

Factory Wages Payable

Debits189,000Bal. 1/110,000  Credits184,000  Bal. 12/315,000

Finished Goods

Bal. 1/142,000Credits?Debits?  Bal. 12/3163,000

Cost of Goods Sold

Debits?