Primare Corporation has provided the following data concerning last month$$s manufacturing operations.

Purchases of raw materials $ $32,000$

Indirect materials used in production $ $4,530$

Direct labor $ $58,000$

Manufacturing overhead applied to work in process $ $87,200$

Underapplied overhead $ $4,190$

Inventories Beginning Ending

Raw materials $ $10,300$ $ $19,100$

Work in process $ $55,500$ $ $69,700$

Finished goods $ $33,100$ $ $42,200$

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.