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	$	58,200
Manufacturing overhead applied to work in process	$	87,500
Underapplied overhead	$	4,150

Inventories	Beginning		Ending
Raw materials	$	11,100	$	19,900
Work in process	$	55,500	$	68,800
Finished goods	$	33,400	$	42,100

Required:

1. Prepare a schedule of cost of goods manufactured for the month.

I got all of the answers right except for the line in red. I am missing something.

Required 1 Required Prepare a schedule of cost of goods manufactured for the month Primare Corporation Schedule of Cost of Goods Manufactured Direct materials Beginning raw materials inventory Add: Purchases of raw materials Total raw materials available Less: Ending raw materials inventory Raw materials used in production 11.100 31.000 42,100 19,900 22.200 22,200 58,200 87.500 103,280 55.500 218,780 (68,800) 149.960 Direct labor Manufacturing overhead applied to work in process Total manufacturing costs Add: Beginning work in process inventory Less: Ending work in process inventory Cost of goods manufactured Required2 >