Machine$-$hours $74,000$

Manufacturing overhead cost $ $1,029,000$

Inventories at year$-$end: ?

Raw materials $ $10,000$

Work in process $($includes overhead applied of $$44,400)$ $ $91,000$

Finished goods $($includes overhead applied of $$150,960)$ $ $309,400$

Cost of goods sold $($includes overhead applied of $$692,640)$ $ $1,419,600$