Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials used in production $ 32,000 $ 4,550 Direct labor $ 60,000 Manufacturing overhead applied to work in process Underapplied overhead $ 87,700 $ 4,160 Inventories Beginning Ending work in process $ 54,400 $ 69,600 Raw materials $ 11,900 $ 18,400 Finished goods $ 34,100 $ 42,200 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare a schedule of cost of goods manufactured for the month. Primare Corporation Schedule of Cost of Goods Manufactured Beginning work in process inventory Direct materials: Beginning raw materials inventory S 54,400 $ 11,900 Add: Purchases of raw materials 32,000 Total raw materials available 43,900 Less: Ending raw materials inventory 18,400 Raw materials used in production 25,500 Less: Indirect materials used in production 4,550 Direct materials used in production Direct labor Manufacturing overhead Utilities, factory Total manufacturing costs added to production Total manufacturing costs to account for $ 20.950 60,000 87,700 0 168,650 223,050 Less: Ending work in process inventory 69,600 Cost of goods manufactured $ 171,850