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The following information is available for ADT Company, which produces special$-$order security products and uses a job order costing system. Overhead is applied using a predetermined overhead rate of $55\%$ of direct labor cost.

$\backslash$table$[[$Inventories$,\backslash$table$[[$Beginning of$],[$period$]],\backslash$table$[[$End of$],[$Period$]]],[$Raw materials,$$30,000,$$$38,000$