Sales Direct labor cost Raw material purchases Selling expenses Administrative expenses Manufacturing overhead applied to work in process Actual manufacturing overhead costs $ 654,000 $ 88,000 $ 139,000 $ 102,000 $ 50,000 $ 202,000 $ 227,000 Inventories Raw materials Beginning Ending $ 8,300 $ 10,300 Work in process Finished goods $ 5,900 $ 20,900 $ 75,000 $ 25,000