Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials $30,000 Indirect materials included in manufacturing overhead 4,960 59,100 $ 87,500 Direct labor Manufacturing overhead applied to work in process Underapplied overhead 4,140 Inventories Beginning $11,000 $55,400 $ 33,200 Ending $19,900 $66,900 $ 42,300 Raw materials Work in process Finished goods 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