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 $ 4,630 $ 58,000 Manufacturing overhead applied to work in process Underapplied overhead $ 87,300 $ 4,190 Inventories Beginning Ending Raw materials $ 10,700 $ 18,400 Work in process $ 55,400 $ 65,500 Finished goods $ 33,200 $ 43,600 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.