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

Purchases of raw materials	$	31,000
Indirect materials used in production	$	4,520
Direct labor	$	58,100
Manufacturing overhead applied to work in process	$	87,900
Underapplied overhead	$	4,120

Inventories	Beginning		Ending
Raw materials	$	11,500	$	18,900
Work in process	$	55,100	$	68,500
Finished goods	$	34,300	$	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.