Primare Corporation has provided the following data concerning last month's manufacturing operations.

Purchases of raw materials

Indirect materials used in production $$30,000$

Direct labor

Manufacturing overhead applied to work in process

Underapplied overhead

$$30,000$

$$4,750$

$$58,100$

$$87,600$

$$4,110$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$11,300,$$$19,300$