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

Purchases of raw materials	$	31,000
Indirect materials included in manufacturing overhead	$	4,660
Direct labor	$	59,100
Manufacturing overhead applied to work in process	$	88,300
Underapplied overhead	$	4,110

Inventories	Beginning		Ending
Raw materials	$	10,500	$	19,400
Work in process	$	55,700	$	67,300
Finished goods	$	33,100	$	42,600

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.