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

Purchases of raw materials	$	32,000
Indirect materials used in production	$	4,640
Direct labor	$	59,200
Manufacturing overhead applied to work in process	$	87,800
Underapplied overhead	$	4,020

Inventories	Beginning		Ending
Raw materials	$	11,300	$	19,300
Work in process	$	54,700	$	68,500
Finished goods	$	33,300	$	43,400

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.