The TLX$-71762$ company operates a job$-$order costing system and applies overhead cost to jobs on the basis of direct labor cost. Its predetermined overhead rate was based on a cost formula that estimated $$207,000$ of manufacturing overhead and an estimated allocation base of $$90,000$ in direct labor cost. The company has provided the following data:

$\backslash$table$[[,$Beginning,Ending$],[$Raw Materials Inventory $($all direct$),$$$28,000,$$$13,000$