Exercise $3-6$ Schedules of Cost of Goods Manufactured and Cost of Goods Sold; Income Statement $[$LO$3-3]$

The following data from the just completed year are taken from the accounting records of Mason Company:

Sales

Direct labor cost

Raw material purchases

Selling expenses

Administrative expenses

Manufacturing overhead applied to work in process

Actual manufacturing overhead costs

$\backslash$table$[[$$$,653,000],[$$$,87,000],[$$$,137,000],[$$$,104,000],[$$$,49,000],[$$$,200,000],[$$$,230,000]]$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$8,700,$$$10,400$