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

$$210,000$

$$263,000$

$?$

$ $156,000$

$$364,000$

$$354,000$

Direct labor

Administrative expenses

Manufacturing overhead applied to work in process

$$354,000$

Beginning and ending inventory balances were as follows:

$\backslash$table$[[,$Beginning,Ending$],[$Raw materials,$$57,000,$$$36,000$