Primare Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 30,000 Indirect materials included in manufacturing overhead $ 4,950 Direct labor $ 58,100 Manufacturing overhead applied to work in process $ 87,200 Underapplied overhead $ 4,100 Inventories Beginning Ending Raw materials $ 11,900 $ 19,300 Work in process $ 55,000 $ 69,600 Finished goods $ 34,500 $ 44,000 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.