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

$$650,000$

$$86,000$

$$132,000$

$$105,000$

$$48,000$

$$222,000$

$$201,000$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$8,800,$$$10,800$