Selected data concerning the past fiscal year's operations of the Woodson Manufacturing Companyare as follows (in thousands):

Inventories Beginning Ending Raw materials 33 70 $ 90 WIP 75 35 Finished goods 100 120 Other data: Raw materials used $468 Total manufacturing costs charged to production during the year (includes raw materials, direct labor, and factory overhead applied at a rate of 80% of direct-labor cost) 864 Selling and general expenses 50