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

Purchases of raw materials$31,000Indirect materials included in manufacturing overhead$4,530Direct labor$58,800Manufacturing overhead applied to work in process$88,900Underapplied overhead$4,140

InventoriesBeginningEndingRaw materials$11,000$18,200Work in process$54,200$66,800Finished goods$33,000$43,000

Required:

1 schedule of cost of goods manufactured for the month.

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