The following data from the just completed year are taken from the accounting records of Mason Company: 652,000 Sales 84,000 Direct labor cost 135,000 Raw material purchases 106,000 Selling expenses 45,000 Administrative expenses Manufacturing overhead applied to work in process 202,000 229,000 Actual manufacturing overhead costs Beginning End of Year of Year Inventories 9,000 11,000 Raw materials Work in process 5,900 20,300 76,000 25,900 Finished goods