Purchases of raw materials Indirect materials used in production Direct labor Manufacturing overhead applied to work in process Underapplied overhead $31,000 $ 4,580 $59,300 $ 87,700 $ 4,180 Inventories Raw materials Work in process Finished goods Beginning $ 11,800 $ 56,000 $ 34,100 Ending $ 18,100 $ 69,200 $ 42,100 Schedule of Cost of Goods Sold