Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials used in production Direct labor Manufacturing overhead applied to work in process Under applied overhead $ 31,000 $ 4,800 $ 58,600 $ 87,400 $ 4,010 Inventories Beginning Ending Raw materials $ 10,500 $ 19,200 Work in process $ 55,200 $ 67,900 Finished goods $ 34,500 $ 42,300 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. Direct materials: Total raw materials available Primare Corporation Schedule of Cost of Goods Manufactured Raw materials used in production Direct materials used in production Total manufacturing costs added to production Total manufacturing costs to account for Cost of goods manufactured Primare Corporation Schedule of Cost of Goods Sold