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

Purchases of raw materials	$ 30,000
Indirect materials used in production	$ 4,900
Direct labor	$ 58,900
Manufacturing overhead applied to work in process	$ 88,400
Underapplied overhead	$ 4,180

Inventories	Beginning	Ending
Raw materials	$ 11,500	$ 20,000
Work in process	$ 54,100	$ 69,400
Finished goods	$ 34,100	$ 43,100

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.