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 S 654,000 $ 88,000 S 130,000 $ 103,000 $ 49,000 204,000 S 225,000 Beginning End of Inventories Raw materials Work in process Finished goods Year of Year $ 8,200 S 10,600 $ 5,200 S 20,600 $ 79,000 S 25,300