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

Purchases of raw materials	$	31,000
Indirect materials included in manufacturing overhead	$	4,710
Direct labor	$	59,000
Manufacturing overhead applied to work in process	$	88,400
Underapplied overhead	$	4,100

Inventories	Beginning		Ending
Raw materials	$	11,700	$	19,800
Work in process	$	55,000	$	65,000
Finished goods	$	34,500	$	43,700

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.