Primare Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 31,000 Indirect materials included in manufacturing overhead $ 4,860 Direct labor $ 60,000 Manufacturing overhead applied to work in process $ 88,300 Underapplied overhead $ 4,170 Inventories Beginning Ending Raw materials $ 11,300 $ 18,200 Work in process $ 54,800 $ 67,000 Finished goods $ 33,100 $ 42,200

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.