Primaire Corporation had the following data for last year:

Sales	$	659,000
Direct labor cost	$	88,000
Raw material purchases	$	130,000
Selling expenses	$	108,000
Administrative expenses	$	42,000
Actual manufacturing overhead costs	$	223,000

Inventories	Beginning		Ending
Raw materials	$	8,900	$	10,600
Work in process	$	5,400	$	?
Finished goods	$	75,000	$	25,000

1. The Cost of Goods Manufacured for the period is $424,100. Prepare a Schedule of cost of goods manufactured. Assume all raw materials used in production were direct materials. (Show the detailed Schedule of Cost of Goods Manufactured, including Work in process ending; not just the final amount of cost of goods manufactured)
2. Prepare a schedule of cost of goods sold.