Primare Corporation provided the following data for 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

$ $31,990$

$$4,550$

$$59,500$

$$88,600$

$$4,980$

Inventories

Raw materials

Work in process

Finished goods

$\backslash$table$[[$Beginning$,$Ending$],[$$$11,300,$$$18,500$