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

Purchases of raw materials $ $30,000$

Indirect materials used in production $ $4,990$

Direct labor $ $59,400$

Manufacturing overhead applied to work in process $ $87,500$

Underapplied overhead $ $4,020$

Inventories Beginning Ending

Raw materials $ $10,400$ $ $19,100$

Work in process $ $55,100$ $ $68,600$

Finished goods $ $33,400$ $ $43,800$

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.