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

Purchases of raw materials	$ 30,000
Indirect materials used in production	$ 4,770
Direct labor	$ 58,800
Manufacturing overhead applied to work in process	$ 88,900
Underapplied overhead	$ 4,090

Inventories	Beginning	Ending
Raw materials	$ 11,000	$ 18,800
Work in process	$ 54,300	$ 69,500
Finished goods	$ 34,100	$ 43,000

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.