Exercise s$-$s $($AIgo$)$ Scheaules or Cost or Goods Manutacturea ana cost or Gooas SoIa $[$LUs$-$z$]$

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

Purchases of raw materials

Indirect materials used in production $$31,000$

Direct labor

Manufacturing overhead apptied to work in process

Underapplied overhead

$\backslash$table$[[$Inventories$,$Beginning,Ending$],[$Raw materials,$$10,900,$$$19,200$