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

Purchases of raw materials

Indirect materials used in production

Direct labor

Manufacturing overhead applied to work in process

Underapplied overhead

$$30,000$

$$4,540$

$$59,300$

$$88,900$

$$4,050$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$10,200,$$$18,800$