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

Purchases of raw materials	$ 30,000
Indirect materials used in production	$ 4,910
Direct labor	$ 58,200
Manufacturing overhead applied to work in process	$ 88,300
Underapplied overhead	$ 4,000

Inventories	Beginning	Ending
Work in process	$ 56,000	$ 69,300
Raw materials	$ 10,400	$ 19,900
Finished goods	$ 33,100	$ 42,200

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.