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

Purchases of raw materials	$	32,000
Indirect materials used in production	$	4,550
Direct labor	$	59,800
Manufacturing overhead applied to work in process	$	88,900
Underapplied overhead	$	4,030

Inventories	Beginning		Ending
Raw materials	$	11,800	$	19,900
Work in process	$	54,100	$	68,100
Finished goods	$	33,900	$	43,500

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.