Primare Corporation has provided the following data concerning last month’s manufacturing operations.

Purchases of raw materials	$	31,000
Indirect materials included in manufacturing overhead	$	4,610
Direct labor	$	58,600
Manufacturing overhead applied to work in process	$	87,100
Underapplied overhead	$	4,060

Inventories	Beginning		Ending
Raw materials	$	11,100	$	19,900
Work in process	$	55,400	$	68,500
Finished goods	$	33,800	$	43,000

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.