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

Actual manufacturing overhead costs

$$658,000$

$$81,000$

$$136,000$

$$105,000$

$$46,000$

$$228,000$

$$207,000$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$8,900,$$$10,600$