Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials $ 30,000 Indirect materials used in production $ 4,740 Direct labor $ 58,200 Manufacturing overhead applied to work in process Underapplied overhead $ 88,800 $ 4,030 Inventories Beginning Ending Work in process $ 55,800 $ 66,400 Raw materials $ 11,200 $ 19,500 Finished goods $ 33,200 $ 43,900 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