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

Purchases of raw materials	$	31,000
Indirect materials used in production	$	4,960
Direct labor	$	58,300
Manufacturing overhead applied to work in process	$	87,400
Underapplied overhead	$	4,160

Inventories	Beginning		Ending
Raw materials	$	11,200	$	18,700
Work in process	$	55,500	$	67,900
Finished goods	$	33,400	$	42,900

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