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

Purchases of raw materials	$ 30,000
Indirect materials used in production	$ 5,000
Direct labor	$ 58,900
Manufacturing overhead applied to work in process	$ 88,500
Underapplied overhead	$ 4,180

Inventories	Beginning	Ending
Raw materials	$ 10,400	$ 20,000
Work in process	$ 55,000	$ 66,600
Finished goods	$ 33,900	$ 42,900

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.