Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials used in production $30,000 $ 4,730 Direct labor $59,400 Manufacturing overhead applied to work in process $88,900 Underapplied overhead $ 4,070 Inventories Raw materials Beginning Ending $10,100 $ 19,100 Work in process $54,900 Finished goods $ 65,300 $33,100 $ 43,800 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.