Primare Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 32,000 Indirect materials included in manufacturing overhead $ 4,690 Direct labor $ 58,100 Manufacturing overhead applied to work in process $ 88,500 Underapplied overhead $ 4,180 Inventories Beginning Ending Raw materials $ 10,300 $ 19,800 Work in process $ 55,100 $ 67,100 Finished goods $ 34,200 $ 43,900

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.