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

Selling expenses $ $220,000$

Purchases of raw materials $ $267,000$

Direct labor $?$question mark

Administrative expenses $ $151,000$

Manufacturing overhead applied to work in process $ $371,000$

Actual manufacturing overhead cost $ $355,000$

Beginning and ending inventory balances were as follows:

Beginning Ending

Raw materials $ $59,000$ $ $37,000$

Work in process $?$question mark $ $32,000$

Finished goods $ $39,000?$question mark

The total manufacturing costs added to production for the year were $$675,000$; the cost of goods available for sale totaled $$725,000$; the unadjusted cost of goods sold totaled $$660,000$; and the net operating income was $$33,000.$ The company$$s underapplied or overapplied overhead is closed to Cost of Goods Sold. Income statements?