Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials used in production $ 32,000 $ 4,530 Direct labor $ 59,200 Manufacturing overhead applied to work in process Underapplied overhead. $ 87,900 $ 4,150 Inventories Beginning Raw materials $ 11,400 Ending $ 19,000 Work in process $ 55,100 $ 65,500 Finished goods $ 33,500 $ 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.