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

Purchases of raw materials	$	31,000
Indirect materials included in manufacturing overhead	$	4,640
Direct labor	$	58,400
Manufacturing overhead applied to work in process	$	87,500
Underapplied overhead	$	4,060

Inventories	Beginning		Ending
Raw materials	$	11,100	$	18,200
Work in process	$	54,000	$	67,300
Finished goods	$	33,300	$	42,500

Required:

1.	Prepare a schedule of cost of goods manufactured for the month.

Primare Corporation
Schedule of Cost of Goods Manufactured
Direct materials:
Raw materials inventory, beginning
Add: Purchases of raw materials
Total raw materials available	0
Less: Raw materials inventory, ending
Raw materials used in production	0
Less: Indirect materials included in manufacturing overhead		$0
Direct labor
Manufacturing overhead cost
Total manufacturing costs		0
Add: Beginning work in process inventory
		0
Less: Ending work in process inventory
Cost of goods manufactured		$0

2.	Prepare a schedule of cost of goods sold for the month.

Primare Corporation
Schedule of Cost of Goods Sold
Finished goods inventory, beginning
Goods available for sale	0
Unadjusted cost of goods sold	0
Adjusted cost of goods sold	$0