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

Purchases of raw materials	$	30,000
Indirect materials included in manufacturing overhead	$	4,890
Direct labor	$	58,000
Manufacturing overhead applied to work in process	$	88,500
Underapplied overhead	$	4,140

Inventories	Beginning		Ending
Raw materials	$	11,100	$	18,300
Work in process	$	54,200	$	65,600
Finished goods	$	33,800	$	42,400

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.