Primare Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 30,000 Indirect materials used in production $ 4,600 Direct labor $ 59,400 Manufacturing overhead applied to work in process $ 89,000 Underapplied overhead $ 4,160 Inventories Beginning Ending Work in process $ 55,600 $ 67,700 Raw materials $ 11,400 $ 19,500 Finished goods $ 34,600 $ 43,200

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.