Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials used in production Direct labor $ 32,000 $ 4,870 $ 58,100 Manufacturing overhead applied to work in process $ 87,400 $ 4,090 Underapplied overhead Inventories Raw materials Beginning Ending $ 10,600 $ 19,600 Work in process $ 54,600 $ 67,900 Finished goods $ 34,300 $ 42,500 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.