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

Purchases of raw materials	$ 31,000
Indirect materials used in production	$ 4,610
Direct labor	$ 58,200
Manufacturing overhead applied to work in process	$ 87,100
Underapplied overhead	$ 4,160

Inventories	Beginning	Ending
Work in process	$ 54,300	$ 68,800
Raw materials	$ 10,300	$ 18,500
Finished goods	$ 33,200	$ 42,400

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.