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

Purchases of raw materials $ $31,000$

Indirect materials used in production $ $4,530$

Direct labor $ $58,500$

Manufacturing overhead applied to work in process $ $88,500$

Underapplied overhead $ $4,150$

Inventories Beginning Ending

Raw materials $ $10,400$ $ $18,200$

Work in process $ $55,300$ $ $69,200$

Finished goods $ $34,200$ $ $43,700$

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.