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Primare Corporation has provided the following data concerning last month's manufacturing operations. S31,000 Indirect materials included in manufacturing overhead S 4,600 S59,700 Manufacturing overhead applied to work in process 88,100 S 4,060 Purchases of raw materials Direct labor Inventories Raw materials Beginning Ending $ 11,100 $19,000 Work in process $54,100 $68,100 Finished goods