Stanford Enterprises uses job-order costing. Overhead is applied on the basis of direct labor hours. The following information relates to the year just ended. Data: Estimated total overhead costs Estimated total direct labor hours Actual total direct labor hours $275,000 25,000 27,760 Actual costs for the year: Purchase of raw (direct) materials $375,000 Direct labor cost $536,300 Manufacturing overhead $302,750 Inventories: Beginning Ending Raw (Direct) Materials $15,000 $11,375 Work in Process 27,875 22,350 Finished Goods 34,600 26,450 Required: Use the data to fill in the following information. (Use cells B6 to C18 from the given information to complete this question. If overhead is overapplied, your answer should be displayed as a negative value. All answers should be input and displayed as positive values.)