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

Selling expenses

Purchases of raw materials

Direct labor

Administrative expenses

Manufacturing overhead applied to work in process

Actual manufacturing overhead cost

$s213,000$

$s265,000$

$s153,000$

$$366,000$

$s352,000$

Beginning and ending inventory balances were as follows:

$\backslash$table$[[,$Beginning,Ending$],[$Raw materials,$$59,000,$$$34,000$