The following year$-$end information is taken from the December $31$ adjusted trial balance and other records of Leone Company.

$\backslash$table$[[$Advertising expense,$59,000],[$Depreciation expense$-0$ffice equipment,$38,000],[$Depreciation expense$-$Selling equipment,$39,000],[$Depreciation expense$-$Factory equipment,$81,000],[$Raw materials purchases $($all direct materials$),910,000],[$Maintenance expense$-$Factory equipment,$45,300],[$Factory utilities,$39,200],[$Direct labor,$524,000],[$Indirect labor,$79,000],[$office salaries expense,$47,000],[$Rent expense$-0$ffice space,$28,000],[$Rent expense$-$Selling space,$67,000],[$Rent expense$-$Factory building,$161,000],[$Sales salaries expense,$386,000]]$

Using the following additional information for Leone Company, complete the requirements below.

$\backslash$table$[[$Raw materials inventory, beginning,$$182,000$