$1$

$50$

points

$01$:$25$:$47$

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

$\backslash$table$[[$Debit Raw Mat,Raw Materials,Credit$],[$Balance $1/1,32,000,$Credits,,?$],[$Debits$,154,000,,,],[$Balance $12/31,42,000,,,]]$

$\backslash$table$[[,$Manufacturing Overhead,$],[,$Debit,,,Credit,$],[$Debits$,,194,100,$Credits,,?$]]$

$\backslash$table$[[,$Work in Process,,,$],[$Debit$,,,$Credit,$],[$Balance $1/1,37,000,$Credits,,$521,000],[$Direct materials,$107,000,,,],[$Direct labor,$201,000,,,],[$Overhead$,221,100,,,],[$Balance $\frac{12}{31},?,,,]]$

$\backslash$table$[[,$Factory Wages Payable,Credit$],[$Debits$,,,17,500,,],[,219,000,$Balance $1/1,214,000,,],[,,$Credits,$12,500,,]]$

Required:

What was the cost of raw materials used in production?

How much of the materials in $(1)$ above consisted of indirect materials?

How much of the factory labor cost is indirect labor?

What was the cost of goods manufactured?

What was the unadjusted cost of goods sold? Do not include any underapplied or overapplied overhead in your answer.

If overhead is applied to production using direct labor cost, what was the predetermined overhead rate?