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

Purchases of raw materials$32,000Indirect materials included in manufacturing overhead$4,930Direct labor$58,300Manufacturing overhead applied to work in process$88,400Underapplied overhead$4,100

InventoriesBeginningEndingRaw materials$11,800$18,400Work in process$55,200$66,900Finished goods$33,600$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.