Primare Corporation has provided the following data concerning last months manufacturing operations.

Purchases of raw materials	$ 31,000
Indirect materials used in production	$ 4,540
Direct labor	$ 59,600
Manufacturing overhead applied to work in process	$ 87,600
Underapplied overhead	$ 4,180

Inventories	Beginning	Ending
Raw materials	$ 10,100	$ 19,500
Work in process	$ 56,000	$ 67,900
Finished goods	$ 35,000	$ 44,000

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.