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

Purchases of raw materials	$ 32,000
Indirect materials used in production	$ 4,910
Direct labor	$ 58,300
Manufacturing overhead applied to work in process	$ 88,900
Underapplied overhead	$ 4,120

Inventories	Beginning	Ending
Raw materials	$ 11,100	$ 18,200
Work in process	$ 54,800	$ 65,900
Finished goods	$ 33,700	$ 43,800

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.