Primare Corporation has provided the following data concerning last month's manufacturing operations, Purchases of raw materials $ 31,000 Indirect materials used in production $ 5,000 Direct labor $ 58,900 Manufacturing overhead applied to work in process $ 88,300 Underapplied overhead $ 4,010 Inventories Beginning Ending raw materials $ 10,700 $ 19,200 Work in process $ 54,600 $ 67,000 Pinished goods $ 33,700 $ 42.100 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