Bunnell Corporation is a manufacturer that uses job$-$order costing. On January $1,$ the company$$s inventory balances were as follows:

Raw materials $ $75,500$

Work in process $ $19,600$

Finished goods $ $59,400$

The company applies overhead cost to jobs using direct labor$-$hours. For this year, the company$$s predetermined overhead rate of $$14\mathrm{.}00$ per direct labor$-$hour was based on a cost formula that estimated $$560,000$ of total manufacturing overhead for an estimated activity level of $40,000$ direct labor$-$hours. The following transactions were recorded this year:

a$.$ Raw materials were purchased on account, $$606,000.$

b$.$ Raw materials used in production, $$561,200.$ All of of the raw materials were used as direct materials.

c$.$ The following costs were accrued for employee services: direct labor, $$510,000$; indirect labor, $$150,000$; selling and administrative salaries, $$257,000.$

d$.$ Incurred various selling and administrative expenses $($e$.$g$.,$ advertising, sales travel costs, and finished goods warehousing$),$ $$382,000.$

e$.$ Incurred various manufacturing overhead costs $($e$.$g$.,$ depreciation, insurance, and utilities$),$ $$410,000.$

f$.$ Manufacturing overhead cost was applied to production. The company actually worked $41,000$ direct labor$-$hours on all jobs during the year.

g$.$ Jobs costing $$1,558,300$ to manufacture according to their job cost sheets were completed during the year.

h$.$ Jobs were sold on account to customers during the year for a total of $$3,075,000.$ The jobs cost $$1,568,300$ to manufacture according to their job cost sheets.

$1.$What is the ending balance in Raw Materials?

$2.$ What is the journal entry to record the labor costs for this year?

$3.$What is the ending balance in Work in Process?

$4.$ What is the ending balance in Finished Goods?