Saved

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

Purchases of raw materials

Indirect materials used in production

Direct labor

$$31,000$

$$4,540$

$$59,500$

$$87,200$

$$4,060$

Manufacturing overhead applied to work in process

Underapplied overhead

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$12,000,$$$18,400$