$1($Ch $1,2,3$

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

$\backslash$table$[[,,$Raw Materials$],[,$Debit,,Credit$],[$Balance $\frac{1}{1},16,000,$Credits,$],[$Debits$,122,000,,],[$Balance $\frac{12}{31},26,000,,]]$

$\backslash$table$[[,$Debit,Manufacturin,g Overhead,Credit,$],[$Debits$,,233,800,$Credits,,?