Primare Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 32,000 Indirect materials used in production $ 4,730 Direct labor $ 59,300 Manufacturing overhead applied to work in process $ 88,300 Underapplied overhead $ 4,080 Inventories Beginning Ending Raw materials $ 11,500 $ 20,000 Work in process $ 54,700 $ 68,100 Finished goods $ 33,100 $ 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.