d Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Direct labor $ 30,000 Indirect materials included in manufacturing overhead $ 4,710 $ 58,900 $ 88,000 $ 4,020 Manufacturing overhead applied to work in process Underapplied overhead Inventories Raw materials Beginning Ending $11,300 $19,100 Work in process Finished goods $54,500 5.65,500 $33,400 $42,400 Required: 1. Prepare a schedule of cost of goods manufactured for the month. 2. Prepare a schedule of cost of goods sold for the month. Assume the underapplied or overapplied overhead is closed to Cost of Goods Sold.