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

$$654,000$

$$81,000$

$$135,000$

$$102,000$

$$44,000$

$$225,000$

$$204,000$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$8,400,$$$10,500$