Primare Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 31,000 Indirect materials used in production $ 4,690 Direct labor $ 58,600 Manufacturing overhead applied to work in process $ 88,300 Underapplied overhead $ 4,020 Inventories Beginning Ending Raw materials $ 11,300 $ 19,200 Work in process $ 55,800 $ 69,300 Finished goods $ 34,600 $ 43,700 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