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

Purchases of raw materials	$	32,000
Indirect materials used in production	$	4,920
Direct labor	$	59,000
Manufacturing overhead applied to work in process	$	88,200
Underapplied overhead	$	4,130

Inventories	Beginning		Ending
Raw materials	$	10,400	$	19,900
Work in process	$	55,100	$	67,600
Finished goods	$	33,600	$	43,000

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.

Required 1 Required 2 Prepare a schedule of cost of goods manufactured for the month. Primare Corporation Schedule of Cost of Goods Manufactured Direct materials: Total raw materials available Raw materials used in production Direct materials used in production $ 0 0 Total manufacturing costs added to production Total manufacturing costs to account for 0 Cost of goods manufactured Required 1 Required 2 Prepare a schedule of cost of goods sold for the month. Assume the Goods Sold. Primare Corporation Schedule of Cost of Goods Sold