Bedford Basin Inc., uses a job$-$order costing system. Costs going through the company's work$-$in$-$process account during June are listed below. Manufacturing overhead is applied to production using a predetermined overhead rate based on direct labour cost.

$\backslash$table$[[$Work in process$],[$Balance $($June $1),0,],[$Direct materials,$$44,800,],[$Direct labour,$33,600,],[\backslash$table$[[$Manufacturing$],[$overhead$]],50,400,],[,,\backslash$table$[[$$$105,000$