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

Purchases of raw materials	$	32,000
Indirect materials included in manufacturing overhead	$	4,740
Direct labor	$	59,700
Manufacturing overhead applied to work in process	$	87,800
Underapplied overhead	$	4,130

Inventories	Beginning		Ending
Raw materials	$	10,100	$	19,300
Work in process	$	54,900	$	67,100
Finished goods	$	33,600	$	43,000

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.