Superior Company provided the following account balances for the year ended December 31 (all raw materials are used in production as direct materials):

Selling expenses	$	211,000
Purchases of raw materials	$	269,000
Direct labor		?
Administrative expenses	$	152,000
Manufacturing overhead applied to work in process	$	333,000
Total actual manufacturing overhead costs	$	351,000

Inventory balances at the beginning and end of the year were as follows:

	Beginning of Year	End of Year
Raw materials	$	54,000		$	37,000
Work in process		?		$	27,000
Finished goods	$	40,000			?

Please solve three "?"