Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials used in production Direct labor $30,000 $ 4,690 Manufacturing overhead applied to work in process Underapplied overhead $58,700 $87,500 $ 4,120 Inventories Raw materials Work in process Finished goods Beginning $11,500 Ending $ 18,300 $ 54,700 $ 67,600 $ 33,700 $ 42,300 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