primare corporation has provided the following data concerning last month's manufacturing operations.

purchases of raw materials $32,000

indirect materials included in manufacturing overhead $4,720

direct labor $59,300

manufacturing overhead applied to work in process $88,600

underapplied overhead $4,170

Inventories:

raw materials $10,500 beginning $19,900 ending

work in process $55,000 beginning $66,800 ending

finished goods $33,800 beginning $43,900 ending

Required:

1. Prepare a schedule of cost of goods manufacturedfor 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.