Primare Corporation has provided the following data concerning last months manufacturing operations.

Purchases of raw materials $

Indirect materials used in production $

Direct labor $

Manufacturing overhead applied to work in process $

Underapplied overhead $

Inventories Beginning Ending

Raw materials $ $

Work in process $ $

Finished goods $ $

Required:

Prepare a schedule of cost of goods manufactured for the month.

Prepare a schedule of cost of goods sold for the month. Assume the underapplied or overapplied overhead is closed to Cost of Goods Sold.