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

$\backslash$table$[[$$$,658,000],[$$$,88,000],[$$$,136,000],[$$$,106,000],[$$$,49,000],[$$$,204,000],[$$$,222,000]]$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$8,800,$$$10,500$