Assume that the following events occurred at a division of Admiral Enterprises for the current year.

$(1)$ Purchased $$95,000$ in direct materials.

$(2)$ Incurred direct labor costs of $$56,000.$

$(3)$ Incurred indirect labor costs of $$13,600$

$(4)$ Determined that other manufacturing overhead was $$107,000,$ excluding indirect labor.

$(5)$ Transferred $80\%$ of the materials purchased to Work$-$in$-$Process Inventory.

$(6)$ Completed work on $65\%$ of the work in process.

$(7)$ Sold $85\%$ of the completed goods.

$(8)$ The inventory accounts have no beginning balances.

$(9)$ The actual and applied overhead amounts are the same.

Required: Compute the following amounts in the Work$-$in$-$Process Inventory account:

$($a$)$ What is the value of the ending Raw Materials Inventory?

$($b$)$ What is the company$$s Cost of Goods Sold?

$($c$)$ What is the value of the ending Work$-$in$-$Process Inventory?

$($d$)$ What is the journal entry to record the direct labor transaction?

$($e$)$ What is the value of the ending Finished Goods Inventory?