Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials used in production Direct labor $ 31,000 $ 4,620 $ 58,400 Manufacturing overhead applied to work in process $ 87,200 Underapplied overhead $ 4,110 Inventories Raw materials Beginning Ending $ 10,600 $ 18,600 Work in process $ 55,800 $ 65,200 Finished goods $ 34,500 $ 42,000 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.