Primare Corporation has provided the following data concerning last month's manufacturing operations Purchases of raw materials Indirect materials included in manufacturing overhead $ 4,840 Direct labor Manufacturing overhead applied to work in process $ 88,800 Underapplied overhead $32,000 $60,000 $ 4,030 Inventories Raw materials Work in process$55,500 Finished goods Beginning Ending $11,300 $19,900 $69,000 $33,300 $42,700