Spanish Fort Corporation began fiscal 202 with the following balances in its inventory accounts. Raw Materials $54,800 Work in Process $83,200 Finished Goods $26,900 During 20X2, Spanish Fort Corporation purchased $239,400 of raw materials and issued $248,200 of materials to the production department. Direct labor costs for the period amounted to $323,100, and manufacturing overhead of $46,100 was applied to Work in Process Inventory. Assume that there was no over- or underapplied overhead. Goods costing $610,900 to produce were completed and transferred to Finished Goods Inventory. Goods costing $600,000 were sold for $801,800 during the period. Selling and administrative expenses amounted to $71,200. Spanish Fort Corporation's ending inventory balances in 20X2 were: Raw Materials . Work in Process , and Finished Goods Raw Materials: $68.000; Work in Process: $98,200; Finished Goods: $59,200 Raw Materials: $46.000; Work in Process: $89,700; Finished Goods: $37,800 Raw Materials: $28.000; Work in Process: $78,900; Finished Goods: $48,700 Raw Materials: $54,000; Work in Process: $78,300; Finished Goods: $42,200 Raw Materials: $56.000; Work in Process: $99,700; Finished Goods: $47,800