Primare Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 31,000 Indirect materials included in manufacturing overhead $ 4,880 Direct labor $ 58,400 Manufacturing overhead applied to work in process $ 88,700 Underapplied overhead $ 4,140 Inventories Beginning Ending Raw materials $ 10,800 $ 18,300 Work in process $ 55,800 $ 69,500 Finished goods $ 33,700 $ 42,200 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.