Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials included in manufacturing overhead Direct labor Manufacturing overhead applied to work in process Underapplied overhead $ 32,000 $ 4,900 $ 58,100 $ 87,700 $ 4,180 Inventories Raw materials Work in process Finished goods Beginning $ 10,300 $ 55,200 $ 34,100 Ending $ 18,500 $ 65,300 $ 42,900 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