Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials used in production Direct labor Manufacturing overhead applied to work in process Under applied overhead $32,000 $4,590 $59,100 $87,600 $ 4,170 Inventories Raw materials Beginning Ending $ 11,300 $ 19,900 Work in process Finished goods $ 54,600 $ 69,000 $ 33,300 $ 42,400