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

$$215,000$

$$268,000$

$?$

$$153,000$

$$373,000$

$$360,000$

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

$\backslash$table$[[,$Beginning,Ending$],[$Raw materials,$$55,000,$$$37,000$