Primare Corporation has provided the following data concerning last month's manufacturing opera Purchases of raw materials Indirect materials included in manufacturing overhead Direct labor Manufacturing overhead applied to work in process Underapplied overhead $32,000 $ 4,970 $59,700 $88,100 $ 4,070 Inventories Beginning Ending Raw materials $11,500 $18,500 Work in process Finished goods $34,100 $43,100 $55,500 $67,100 Required: 1. Prepare a schedule of cost of goods manufactured for the month