The following data from the just completed year are taken from the accounting records of Kenton Company:

Sales Direct labor cost GA $ 975,000 Raw material purchases Selling expense Administrative expenses SA SA SASA $ 165,000 $ 229,000 $ 48,750 $ 146,250 Manufacturing overhead applied to work in process $ 180,000 Actual manufacturing overhead costs $ 175,050 Inventories: Beginning Ending Raw materials Work in process Finished goods SASSA $ 18,000 $ 17,500 $ 20,000 $ 14,750 $ 9,000 $ 11,000