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Selling expenses $ 211,000
Purchases of raw materials $ 266,000
Direct labor ?
Administrative expenses $ 152,000
Manufacturing
Actual manufacturing overhead cost $ 350,000
Inventory balances at the beginning and end of the year were as follows:
Beginning of Year End of Year
Raw materials $ 53,000 $ 32,000
Work in process ? $ 28,000
Finished goods $ 33,000 ?
The total

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