Primare Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 31,000 Indirect materials used in production $ 4,630 Direct labor $ 59,100 Manufacturing overhead applied to work in process $ 87,400 Underapplied overhead $ 4,140 Inventories Beginning Ending Raw materials $ 11,100 $ 18,100 Work in process $ 55,200 $ 67,900 Finished goods $ 34,500 $ 42,300 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