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Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials $30,000 Indirect materials included in manufacturing overhead $ 4,960 Direct labor $ 60,000 Manufacturing overhead applied to work in process $ 88,100 Underapplied overhead $ 4,100 Inventories Raw materials Work in process Finished goods Beginning Ending $ 10,100 $ 19,500 $ 54,400 $65.400 $ 34,400 $43,400 Required: 1. Prepare a schedule of cost of goods manufactured for the month. Primare Corporation Schedule of Cost of Goods Manufactured Direct materials: Total raw materials available Raw materials used in production Total manufacturing costs Cost of goods manufactured 2. Prepare a schedule of cost of goods sold for the month. Primare Corporation Schedule of Cost of Goods Sold Finished goods inventory, beginning Goods available for sale Unadjusted cost of goods sold Adjusted cost of goods sold