Primare Corporation has provided the following data concerning last month's manufacturing operations Purchases of raw materials Indirect materials included in manufacturing overhead Direct labor Manufacturing overhead applied to work in process Underapplied overhead 31,000 $ 4,530 59,700 88,400 4,150 Inventories Raw materials Work in process Finished goods Beginning Ending $11,200 18,800 54,700 68,400 33,700 42,500 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