Chavez Corporation reported the following data for the month of July:

Inventories Beginning Ending Raw Materials $27,000 $30,000 Work in Process $16,000 $17,000 Finished Goods $32,000 $47,000 Additional Info. Raw materials purchases $66,000 Direct labor cost $91,000 Manufacturing overhead cost incurred $59,000 Indirect materials included in manufacturing overhead cost incurred $8,000 Manufacturing overhead cost applied to Work in Process $58,000