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

Purchases of raw materials $ $30,000$

Indirect materials used in production $ $4,940$

Direct labor $ $58,300$

Manufacturing overhead applied to work in process $ $87,900$

Underapplied overhead $ $4,080$

Inventories Beginning Ending

Raw materials $ $11,600$ $ $18,600$

Work in process $ $54,100$ $ $68,400$

Finished goods $ $33,100$ $ $42,000$

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.