Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials $ 31,000 Indirect materials used in production $ 4,810 Direct labor $ 58,100 Manufacturing overhead applied to work in process $ 87,900 $ 4,010 Underapplied overhead Inventories Work in process Beginning Ending $ 55,200 $ 67,100 Raw materials $ 11,300 $ 19,700 Finished goods $ 33,200 $ 43,400 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.