Kayla Incorporated uses a job order cost system. Manufacturing overhead is applied on the basis of direct labor cost. Total manufacturing overhead was estimated to be $$75,000$ for the year, direct labor was estimated to total $$150,000.$

Additional information for the year is as follows:

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