Primare Corporation has provided the following data concerning last month's manufacturing operations.

$\backslash$table$[[$Purchases of raw materials,,$$30,000,],[$Indirect materials used in production,$$5,000,,],[$Direct labor,,$$58,000,],[$Manufacturing overhead applied to work in process,$$87,000,,],[$Underapplied overhead,,$$4,000,],[$Inventories$,$Beginning,Ending,$],[$Raw materials,$$12,000,$$$18,000,],[$Work in process,$$56,000,$$$65,000,],[$Finished goods,$$35,000,$$$42,000,]]$

Required:

Prepare a schedule of cost of goods manufactured for the month.

Prepare a schedule of cost of goods sold for the month. Assume the underapplied or overapplied overhead is closed to Cost of Goods