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

Purchases of raw materials

Indirect materials used in production

$0$irect labor

Manufacturing overhead applied to work in process

Underapplied overhead

$$11,000$

$$4,650$

$$60,600$

$$87,400$

$$4,180$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$11,200,$$$18,10$