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

$$140,000$

$$290,000$

$?$

$$100,000$

$$285,000$

$$270,000$

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

$\backslash$table$[[,$Beginning,Ending$],[$Raw materials,$$40,000,$$$10,000$