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 Goods Sold. 

Primare Corporation has provided the following data concerning last month's manufacturing operations Purchases of raw materials Indirect materials used in production $ 31,000 $4,790 $ 59,200 88,200- Direct labor $ $ 4,030 Manufacturing overhead applied to work in process Underapplied overhead Inventories Raw materials. Work in process Finished goods Beginning $ 10,500 $ 55,700 $ 34,400 Ending $ 18,300 $ 67,100 $ 43,100