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

Purchases of raw materials	$	32,000
Indirect materials included in manufacturing overhead	$	4,590
Direct labor	$	58,500
Manufacturing overhead applied to work in process	$	87,400
Underapplied overhead	$	4,190

Inventories	Beginning		Ending
Raw materials	$	11,100	$	19,700
Work in process	$	54,800	$	65,800
Finished goods	$	33,100	$	43,000

Required:

1. Prepare a schedule of cost of goods manufactured for the month.

Prepare a schedule of cost of goods manufactured for the month.

Primare Corporation
Schedule of Cost of Goods Manufactured
Direct materials:
Total raw materials available
Raw materials used in production
Total manufacturing costs
Cost of goods manufactured

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.

Prepare a schedule of cost of goods manufactured for the month.

Primare Corporation
Schedule of Cost of Goods Manufactured
Direct materials:
Total raw materials available
Raw materials used in production
Total manufacturing costs
Cost of goods manufactured