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 Beginning work in process inventory Direct materials: Total raw materials available Raw materials used in production Direct materials used in production $ 0 0 Total manufacturing costs added to production Total manufacturing costs to account for 0 Cost of goods manufactured