Primare Corporation has provided the following data concerning last month's manufacturing operations. $ 30,000 $ 5,000 $ 58,000 $ 87,000 $ 4,000 Purchases of raw materials Indirect materials used in production Direct labor Manufacturing overhead applied to work in process Underapplied overhead Inventories Raw materials Work in process Finished goods Beginning $ 12,000 $ 56,000 $ 35,000 Ending $ 18,000 $ 65,000 $ 42,000 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 to Cost of Goods Sold.