Primare Corporation has provided the following data concerning last month's manufacturing operations. Inventories Beginning Ending Raw materials \$ 11,200 \$18,600 WorkinprocessFinishedgoods$54,800$69,400$34,400$42,500 Primare Corporation Schedule of Cost of Goods Manufactured Direct materials: Direct materials: Direct labor Indirect labor Manufacturing overhead applied to work in process inventory Manufacturing overhead cost Purchases of raw materials Raw materials inventory, beginning Raw materials inventory, ending Utilities, factory Direct materials: Add: Beginning work in process inventory Add: Ending work in process inventory Add: Indirect materials included in manufacturing overhead Add: Manufacturing overhead cost Add: Purchases of raw materials Bchedule of Cost of Goods Manufactured Direct materials: Add: Raw materials inventory, ending Less: Beginning work in process inventory Less: Ending work in process inventory Less: Indirect materials included in manufacturing overhead Less: Manufacturing overhead cost Less: Purchases of raw materials Less: Raw materials inventory, ending