Selected account balances for the year ended December 31 are provided below for Supenor Company Selling and edministretive saleries Purchases of raw meterials Direct labor Advertising expense Monufacturing overhead Sales commissions $ 85,000 $ 260,000 $215.000 S 341,000 S 36,000 inventory balances at the beginning and end of the yeer were as follows Beginning End of of Year $ 51,000 Year $40.000 Raw meterials Work in process Finished goods $30000 ?$ 33.000 $719.0od srd The total monufactunng costs for the year were $675 000, the goods available for sale totaled the cost of goods sold totaled $635.000