Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials used in production Manufacturing overhead applied to work in process Direct labor Underapplied overhead Inventories Beginning Ending Raw materials $ 10,100 $ 19,800 Work in process $ 55,600 $ 66,700 Finished goods $ 34,700 $ 42,500 Required: $ 30,000 $ 4,820 $ 59,900 $ 87,700 $ 4,070 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