Superior Company provided the following data for the year ended December 31 (all raw materials are used in production as direct materials): Selling expenses $ 219,000 Purchases of raw materials $ 269,000 Direct labor ? Administrative expenses $ 153,000 Manufacturing overhead applied to work in process $ 369,000 Actual manufacturing overhead cost $ 350,000 Inventory balances at the beginning and end of the year were as follows: Beginning Ending Raw materials $ 58,000 $ 36,000 Work in process ? $ 27,000 Finished goods $ 34,000 ? The total manufacturing costs added to production for the year were $690,000; the cost of goods available for sale totaled $745,000; the unadjusted cost of goods sold totaled $663,000; and the net