Exerclse $3-3$ Schedules of Cost of Goods Manufactured and Cost of Goods Sold $[$LO$3-3]$

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

Purchases of raw materials

Indirect materials included in manufacturing overhead Direct labor

Manufacturing overhead applied to work in process

Underapplied overhead

$$31,000$

$$4,720$

$$59,500$

$$87,100$

$$4,140$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$10,800,$$$19,300$