The following data from the recently completed year are taken from the accounting records of a manufacturing company that uses job-order costing. Sales $674,000 Direct labour cost Raw material purchase Selling expenses $125,000 $140,000 $104,000 Manufacturing overhead applied $200,000 to work in process Actual manufacturing overhead costs $211,000 Inventories: Beginning of the Year End of the Year Raw materials $20,000 $15,000 Work in process $7,000 $17,000 Finished goods $73,000 $40,000 Assume all raw materials used in production were direct materials. Carefully check your answers before submitting as inputs from part 1, 2 and 3 will impact your responses for parts 4, 5 and 6.