Primare Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 32,000 Indirect materials used in production $ 4,690 Direct labor $ 59,200 Manufacturing overhead applied to work in process $ 87,000 Underapplied overhead $ 4,170 Inventories Beginning Ending Raw materials $ 10,800 $ 19,800 Work in process $ 55,200 $ 66,800 Finished goods $ 35,000 $ 42,800

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.