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

Raw Materials

Debit Credit

Balance $1/127,000$ Credits $?$

Debits $144,000$

Balance $12/3137,000$

Manufacturing Overhead

Debit Credit

Debits $197,480$ Credits $?$

Work in Process

Debit Credit

Balance $1/132,000$ Credits $506,000$

Direct materials $102,000$

Direct labor $186,000$

Overhead $219,480$

Balance $12/31?$

Factory Wages Payable

Debit Credit

Debits $209,000$ Balance $1/115,000$

Credits $204,000$

Balance $12/3110,000$

Finished Goods

Debit Credit

Balance $1/152,000$ Credits $?$

Debits $?$

Balance $12/3178,000$

Cost of Goods Sold

Debit Credit

Debits $?$

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?

Was manufacturing overhead underapplied or overapplied? By how much?

Compute the ending balance in Work in Process. Assume this balance consists entirely of goods started during the year. If $$11,000$ of this balance is direct labor cost, how much is direct materials cost? Applied overhead cost?