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 Inventories Raw materials Work in process Finished goods Beginning Ending $ 8,900 $ 10,800 $ 5,400 $ 20,500 $ 76,000 $ 25,100 $ 656,000 $ 84,000 $ 133,000 $ 102,000 $ 41,000 $ 228,000 $ 202,000