Selected T-accounts of Moore Company are given below for the just completed year: Raw Materials Bal. 1/117,000Credits?Debits124,000Bal. 12/3127,000

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

Raw MaterialsBal. 1/117,000Credits?Debits124,000  Bal. 12/3127,000  Manufacturing OverheadDebits229,800Credits?    Work in ProcessBal. 1/122,000Credits476,000Direct materials92,000  Direct labor156,000  Overhead241,800  Bal. 12/31?  Factory Wages PayableDebits189,000Bal. 1/110,000  Credits184,000  Bal. 12/315,000Finished GoodsBal. 1/142,000Credits?Debits?  Bal. 12/3163,000  Cost of Goods SoldDebits?