In $2024,$ Bancroft Company was the victim of a serious data breach. Due to the data breach into their I.T$.$ system, Bancroft was unable to determine their January $1,2024$ balances in Raw Materials Inventory, Work$-$in$-$Process Inventory and Finished Goods Inventory. Additionally, due to the breach, Bancroft could not determine the amount of actual manufacturing overhead incurred during $2024.$ To resolve these issues, Bancroft Company hired famed forensic accountant, Pacioli Columbo, CPA to recreate selected accounting records.

Pacioli was provided with the following information that includes the debit balances in its trial balance for the selected accounts, dated December $31,2024$:

$\backslash$table$[[-$ Raw Materials $($RM$)$ Inventory,$$12,000$