Statement $[$LO$3-3]$

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

Selling expenses

Purchases of raw materials

Direct labor

Administrative expenses

Manufacturing overhead applied to work in process

Actual manufacturing overhead cost

$$214,000$

$$270,000?$

$$151,000$

$$376,000$

$$357,000$

Beginning and ending inventory balances were as follows:

$\backslash$table$[[,$Beginning,Ending$],[$Raw materials,$$59,000,$$$31,000$