Primare Corporation has provided the following data concerning last months manufacturing operations.

Purchases of raw materials	$	31,000
Indirect materials included in manufacturing overhead	$	4,570
Direct labor	$	59,000
Manufacturing overhead applied to work in process	$	87,300
Underapplied overhead	$	4,000

Inventories	Beginning		Ending
Raw materials	$	11,900	$	18,300
Work in process	$	55,400	$	68,900
Finished goods	$	34,100	$	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.