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

Purchases of raw materials	$	32,000
Indirect materials included in manufacturing overhead	$	4,960
Direct labor	$	58,700
Manufacturing overhead applied to work in process	$	87,900
Underapplied overhead	$	4,170

Inventories	Beginning		Ending
Raw materials	$	11,400	$	19,900
Work in process	$	55,500	$	67,300
Finished goods	$	33,700	$	42,200

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.