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

Raw Materials Manufacturing Overhead
________________________________________ Bal. 1/1 29,800 ________________________________________ Credits ? ________________________________________ Debits 164,300
Credits ?
Debits 419,900
________________________________________ ________________________________________
Bal. 12/31 60,100 ________________________________________

Work in Process Factory Wages Payable
________________________________________ Bal. 1/1 69,900 ________________________________________ Credits 699,500 ________________________________________ Debits 185,000 ________________________________________ Bal. 1/1 10,100
Direct materials 320,000
________________________________________ Credits 175,100
________________________________________
Direct labor 149,500 Bal. 12/31 6,100
Overhead 185,380
________________________________________
________________________________________
Bal. 12/31 ?

Finished Goods Cost of Goods Sold
________________________________________ Bal. 1/1 39,500 ________________________________________ Credit ? ________________________________________ Debits ? ________________________________________
Debits ?
________________________________________ ________________________________________
Bal. 12/31 130,500 ________________________________________

Requirement 1:
What was the cost of raw materials put into production during the year? (Omit the "tiny_mce_markerquot; sign in your response.)

The cost of raw materials $

Requirement 2:

How much of the materials in requirement 1 above consisted of indirect materials? (Omit the "tiny_mce_markerquot; sign in your response.)

Indirect materials $

Requirement 3:

How much of the factory labor cost for the year consisted of indirect labor? (Omit the "tiny_mce_markerquot; sign in your response.)

Indirect labor cost $

Requirement 4:

What was the cost of goods manufactured for the year? (Omit the "tiny_mce_markerquot; sign in your response.)

Cost of goods manufactured $

Requirement 5:

What was the cost of goods sold for the year (before considering underapplied or overapplied overhead)? (Omit the "tiny_mce_markerquot; sign in your response.)

Cost of goods sold $

Requirement 6:

If overhead is applied to production on the basis of direct labor cost, what rate was in effect during the year? (Omit the "%" sign in your response.)

The predetermined overhead rate was
% of direct labor cost

Requirement 7:

Was manufacturing overhead underapplied or overapplied? By how much? (Input the amount as positive value. Omit the "tiny_mce_markerquot; sign in your response.)

Manufacturing overhead was by
$

Requirement 8:

Compute the ending balance in the Work in Process inventory account. Assume that this balance consists entirely of goods started during the year. If $7,800 of this balance is direct labor cost, how much of it is direct materials cost? Manufacturing overhead cost? (Omit the "tiny_mce_markerquot; sign in your response.)

Direct materials cost $

Manufacturing overhead cost $