The following data from the just completed year are taken from the accounting records of Mason Company:

Sales

Direct labor cost

Raw material purchases

Selling expenses

Administrative expenses

Manufacturing overhead applied to work in process

$$659,000$

$$81,000$

$$134,000$

$$109,000$

$$42,000$

$$224,000$

$$203,000$

Actual manufacturing overhead costs

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$8,400,$$$10,900$