Alexsandar Company provided the following account balances for the year ended December 31 (all raw materials are used in production as direct materials):

Selling expenses	$	217,000
Purchases of raw materials	$	263,000
Direct labor		?
Administrative expenses	$	151,000
Manufacturing overhead applied to work in process	$	336,000
Total actual manufacturing overhead costs	$	359,000

Inventory balances at the beginning and end of the year were as follows:

	Beginning of Year			End of Year
Raw materials	$	59,000		$	30,000
Work in process		?		$	29,000
Finished goods	$	37,000			?

The total manufacturing costs for the year were $685,000; the cost of goods available for sale totaled $725,000; the unadjusted cost of goods sold totaled $663,000; and the net operating income was $39,000. The company