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

Purchases of raw materials	$	31,000
Indirect materials included in manufacturing overhead	$	4,770
Direct labor	$	59,000
Manufacturing overhead applied to work in process	$	87,100
Underapplied overhead	$	4,150

Inventories	Beginning		Ending
Raw materials	$	11,500	$	19,500
Work in process	$	55,600	$	65,900
Finished goods	$	34,000	$	43,600

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.