Purchases of raw materials

Indirect materials used in production

Direct labor

Manufacturing overhead applied to work in process

Underapplied overhead

$$32,000$

$$4,690$

$$59,900$

$$87,300$

$$4,070$

Inventories

Raw materials

Work in process

Finished goods

$\backslash$table$[[$Beginning$,$Ending$],[$$$10,100,$$$18,500$