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

$$655,000$

$$88,000$

$$138,000$

$$101,000$

$$46,000$

$$229,000$

$$210,000$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$8,700,$$$10,500$