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

Purchases of raw materials	$ 30,000
Indirect materials used in production	$ 4,540
Direct labor	$ 59,300
Manufacturing overhead applied to work in process	$ 87,900
Underapplied overhead	$ 4,080

Inventories	Beginning	Ending
Raw materials	$ 10,100	$ 18,300
Work in process	$ 55,900	$ 68,200
Finished goods	$ 34,400	$ 42,100

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