Primare Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 31,000 Indirect materials included in manufacturing overhead $ 4,630 Direct labor $ 59,900 Manufacturing overhead applied to work in process $ 88,900 Underapplied overhead $ 4,180 Inventories Beginning Ending Raw materials $ 11,600 $ 19,200 Work in process $ 55,800 $ 65,800 Finished goods $ 34,300 $ 43,200 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.