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

$$213,000$

$$264,000$

$?$

$$156,000$

$$371,000$

$$360,000$

Beginning and ending inventory balances were as follows:

$\backslash$table$[[,$Beginning,Ending$],[$Raw materials,$$56,000,$$$32,000$