Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials included in manufacturing overhead $ 4,930 Direct labor Manufacturing overhead applied to work in process $87,100 Underapplied overhead $32,000 $58,800 4,000 Inventories Raw materials Beginning Ending $10,900 $19,500 ork in process $54,200 $66,200 Finished goods $33,900 $43,000