The following data are for Potras Company Beginning Ending Finished goods inventory $30,000 $40,000 Work in process inventory $20,000 $13,000 Raw materials inventory $21,000 $26,000 Purchases of raw materials $71,000 Factory depreciation 55,000 Other factory costs $10,000 Direct labour $27,000 Indirect labour $ 6,000 Selling expense $12,000 Over applied or underapplied overhead 0 The cost of raw materials used in production was a 571,00 $76,000 $26.000 556,000 d