Primare Corporation has provided the following data concerning last month's manufacturing operations 31,000 $ 4,850 59,700 89,000 4,050 Purchases of raw materials Indirect materials included in manufacturing overhead Direct labor Manufacturing overhead applied to work in process Underapplied overhead Inventories Raw materials Work in proces Finished goods Beginning Ending $11,800 19,300 $54,200 69,200 $34,200 42,500 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