Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials 31,000 Indirect materials included in manufacturing overhead 4,740 Direct labor 58,400 Manufacturing overhead applied to work in process 88,800 Underapplied overhead 4.190 Inventories Beginning Ending Raw materials 11,300 $18,700 Work in process $54,800 $67,500 Finished goods $33.900 $43,200