Primare Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 31,000 Indirect materials included in manufacturing overhead $ 4,640 Direct labor $ 59,200 Manufacturing overhead applied to work in process $ 88,000 Underapplied overhead $ 4,110 Inventories Beginning Ending Raw materials $ 11,400 $ 19,600 Work in process $ 54,200 $ 66,600 Finished goods $ 33,200 $ 42,100 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.