Primare Corporation provided the following data for last month's manufacturing operations.

Purchases of raw materials

Indirect materials used in production

Direct labor

$$32,000$

$$4,610$

$$59,900$

$$87,800$

$$4,100$

Manufacturing overhead applied to work in process

Underapplied overhead

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$11,100,$$$20,000$