Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials $30,000 $ 4,500 $58,400 $88,100 $ 4,120 Indirect materials included in manufacturing overhead Direct labor Manufacturing overhead applied to work in process Underapplied overhead inventories 1s Ending 600 67,500 $ 43,800 S11. 200 Work in process Finished goods $54,200 $34,100 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