Primare Corporation has provided the folowing date concerning last month's manufacturing operations.

Purchases of raw naterials

Indirect raterials used in production

Direct labar

Mandacturine owerhesd applied to work in procers

Underapplied cuerhas

$$31,909$

$$4,728$

$$59,7a$

$385,4ed$

$54,660$

$\backslash$table$[[$Inyentories$,$Beginning,Ending$],[$An raterials,$18,380,518,196],[$Work in process,$$55,400,569,160],[$FIniahed goods,$ $33,100,$$$47,600$