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

Purchases of raw materials	$	32,000
Indirect materials included in manufacturing overhead	$	4,820
Direct labor	$	58,700
Manufacturing overhead applied to work in process	$	87,200
Underapplied overhead	$	4,190

Inventories	Beginning		Ending
Raw materials	$	11,900	$	19,800
Work in process	$	55,300	$	68,400
Finished goods	$	33,000	$	43,300

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.