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

$\backslash$table$[[$Sales$,$$$524,000,],[$Direct labor cost,$$70,000,],[$Raw material purchases,$$118,000,],[$Selling expenses,$$140,000,],[$Administrative expenses,$$63,000,],[$Manufacturing overhead applied to work in process,$$90,000,],[$Actual manufacturing overhead costs,$$80,000,],[$Inventories$,$Beginning,Ending$],[$Raw materials,$$7,000,$$$15,000$