Cienfuegos Corporation has provided the following data concerning last months operations. Purchases of raw materials $36,000 Indirect materials included in manufacturing overhead $ 4,000 Direct labor cost $58,000 Manufacturing overhead applied to Work in Process $90,000 Overapplied overhead $ 3,000 Beginning Ending Raw materials inventory $ 10,000 $ 21,000 Work in process inventory $ 62,000 $ 70,000 Finished goods inventory $ 36,000 $ 40,000 The company closes out any underapplied or overapplie