Cadbury Company uses a job order cost system. Manufacturing overhead is applied on the basis of direct labor cost. Total manufacturing overhead was estimated to be $$128,010$ for the year; direct labor was estimated to total $$150,600.$

Additional information for the year is as follows:

$\backslash$table$[[$Beginning$,$Ending,$],[$Inventory$,$Inventory,$],[$Raw Materials Inventory,$$\frac{1}{1},(\frac{12}{31})$