Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials $ 31,000 Indirect materials used in production $ 4,520 Direct labor $ 59,900 Manufacturing overhead applied to work in process $ 88,200 Underapplied overhead $ 4,120 Inventories Beginning Ending Work in process $ 54,000 $ 68,100 Raw materials $ 11,100 $ 19,500 Finished goods $ 34,900 $ 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