Selling expenses Purchases of raw materials Direct labor Administrative expenses Manufacturing overhead applied to work Actual manufacturing overhead cost in process 217, eee 269, eee 153, eee 369, eee 351, eee Inventory balances at the beginning and end of the year were as follows: Beginning of Raw materials Work in process Finished goods End of Year Year 52, eee $ 32, eee ? $ 27,eee 35, eee