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

Purchases of raw materials $ $32,000$

Indirect materials used in production $ $4,860$

Direct labor $ $58,500$

Manufacturing overhead applied to work in process $ $87,300$

Underapplied overhead $ $4,200$

Inventories Beginning Ending

Raw materials $ $11,700$ $ $18,600$

Work in process $ $55,000$ $ $65,300$

Finished goods $ $34,600$ $ $43,600$

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.