The following data from the just completed year are taken from the accounting records of Mason Company: Sales $ 659,000 Direct labor cost $ 88,000 Raw material purchases $ 134,000 Selling expenses $ 105,000 Administrative expenses $ 48,000 Manufacturing overhead applied to work in process $ 220,000 Actual manufacturing overhead costs $ 210,000 Inventories Beginning Ending Raw materials $ 8,100 $ 10,600 Work in process $ 5,800 $ 20,200 Finished goods $ 74,000 $ 25,800 Required: 1. Prepare a schedu