Outlander Corporation applies overhead based upon machine$-$hours. Budgeted factory overhead was $$325,600$ and budgeted machine$-$hours were $20,000.$ Actual factory overhead was $$318,750$ and actual machine$-$hours were $21,700.$ Before disposition of under$/$overallocated overhead, the costs of goods sold was $$540,000$ and ending inventory balances were as follows:

$\backslash$table$[[$Direct Materials,$$60,000$