Purchases of raw materials

Indirect materials used in production

Direct labor

Manufacturing overhead applied to work in process

Underapplied overhead

$$30,000$

$$4,850$

$$59,400$

$$87,100$

$$4,030$

$$4,030$

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$10,100,$$$19,900$