Mason Company provided the following data for this year:

Sales

Direct labor cost

Raw material purchases

Selling expenses

Administrative expenses

Manufacturing overhead applied to work in process

Actual manufacturing overhead costs

$$657,000$

$$87,000$

$$134,000$

$$104,000$

$$43,000$

$$223,000$

$$208,000$

Inventories

Raw materials

Work in process

Finished goods

$\backslash$table$[[$Beginning$,$Ending$],[$$$8,100,$$$10,100$