Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials included in manufacturing overhead $ 4,670 Direct labor Manufacturing overhead applied to work in process $88,400 Underapplied overhead $32,000 $59,900 $ 4,170 Inventories Raw materials Work in process $54,400 $66,000 Finished goods$34,700 $43,100 Beginning Ending $10,500 $18,500