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 Inventories Beginning Ending Raw materials Work in process Finished goods $ 11,900 $ 19,300 $ 55,700 $ 68,300 $ 34,300 $ 43.000 $31,000 $ 4,970 $58,400 $87,400 $ 4,070