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

Purchases of raw materials $ $30,000$

Indirect materials used in production $ $4,910$

Direct labor $ $59,600$

Manufacturing overhead applied to work in process $ $88,400$

Underapplied overhead $ $4,030$

Inventories Beginning Ending

Raw materials $ $11,400$ $ $19,300$

Work in process $ $55,500$ $ $65,900$

Finished goods $ $33,800$ $ $42,800$

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.