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

Purchases of raw materials	$	31,000
Indirect materials included in manufacturing overhead	$	4,550
Direct labor	$	58,600
Manufacturing overhead applied to work in process	$	88,100
Underapplied overhead	$	4,150

Inventories	Beginning		Ending
Raw materials	$	11,900	$	18,800
Work in process	$	54,600	$	68,100
Finished goods	$	33,300	$	43,000

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.