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$

$$87,000$

$$136,000$

$$107,000$

$$48,000$

$$225,000$

$$209,000$

Actual manufacturing overhead costs

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$8,100,$$$10,600$