Primare Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 31,000 Indirect materials included in manufacturing overhead $ 4,880 Direct labor $ 59,100 Manufacturing overhead applied to work in process $ 88,200 Underapplied overhead $ 4,150 Inventories Beginning Ending Raw materials $ 11,300 $ 19,500 Work in process $ 56,000 $ 68,400 Finished goods $ 33,000 $ 43,900

1. Prepare a schedule of cost of goods sold for the month. Assume the underapplied or overapplied overhead is closed to Cost of Goods Sold.