Primare Corporation provided the following data for last month$$s manufacturing operations.

Purchases of raw materials $ $31,000$

Indirect materials used in production $ $4,810$

Direct labor $ $58,800$

Manufacturing overhead applied to work in process $ $87,000$

Underapplied overhead $ $4,070$

Inventories Beginning Ending

Raw materials $ $10,800$ $ $19,600$

Work in process $ $54,200$ $ $66,100$

Finished goods $ $33,900$ $ $43,500$

Required:

Prepare a schedule of cost of goods manufactured.

Prepare a schedule of cost of goods sold. Assume the underapplied or overapplied overhead is closed to Cost of Goods Sold.