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

Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials $ 31,000 Indirect materials used in production $ 4,580 Direct labor $ 58,600 Manufacturing overhead applied to work in process $ 87,700 Underapplied overhead $ 4,070 'ces Invento ries Raw materials Work in process Finished goods Required: Beginning $ 11,900 $ 55,400 $ 34,000 Ending $ 18,200 $ 69,700 $ 43,100 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.