uperior Company provided the following data for the year ended December $31($all raw materials are used in production as direct materials$)$:

Selling expenses $ $215,000$

Purchases of raw materials $ $266,000$

Direct labor $?$

Administrative expenses $ $155,000$

Manufacturing overhead applied to work in process $ $375,000$

Actual manufacturing overhead cost $ $359,000$

Inventory balances at the beginning and end of the year were as follows:

Beginning Ending

Raw materials $ $52,000$ $ $35,000$

Work in process $?$ $ $25,000$

Finished goods $ $39,000?$