Selected nominal account balances of Seneca Products Corporation as of December $31,20$XX were as follows:

Direct Labor...................................................... $$362,000$

Direct Materials Purchases.................................. $479,000$

Manufacturing $($factory$)$ Overhead......................... $145,000$

Inventory Balances were as foliows:

Work In Process

Direct Materials

$\backslash$table$[[$January $1,$December $31],[$$$12,100,$$$11,900$