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

Purchases of raw materials	$	31,000
Indirect materials used in production	$	4,940
Direct labor	$	59,400
Manufacturing overhead applied to work in process	$	88,000
Underapplied overhead	$	4,190

Inventories	Beginning		Ending
Raw materials	$	10,400	$	18,900
Work in process	$	54,200	$	69,800
Finished goods	$	34,000	$	43,600

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.