Mason Company provided the following data for this year: \table[[Sales,$ 658,000],[Direct labor cost,$ 87,000],[Rav material purchases,$ 138,000],[Selling expenses,$ 104,000],[Administrative expenses,$ 48,000],[Manufacturing overhead applied to work in process,$ 222,000],[Actwal manufacturing everhead costs,$ 207,000]] \table[[Inventories,Eeginning,Cnding],[Ras naterials,
$8,200
,
$10,400