The following information is available for ADT Company, which produces special$-$order security products and uses a job order costing system. Overhead is applied using a predetermined overhead rate of $55\%$ of direct labor cost.

$\backslash$table$[[$Inventories$,\backslash$table$[[$Beginning of$],[$period$]],\backslash$table$[[$End of$],[$Period$]]],[$Raw materials,$$32,000,$$$49,000$