Exercise $3-3($Algo$)$ Schedules of Cost of Goods Manufactured and Cost of Goods Sold $[$LO$3-3]$

Primare Corporation provided the following data for last month's manufacturing operations.

Purchases of raw materials

Indirect materials used in production

Direct labor

Manufacturing overhead applied to work in process Underapplied overhead

$$31,000$

$$4,790$

$$58,400$

$$88,600$

$$4,140$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$11,500,$$$18,900$