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

Purchases of raw materials $ $31,000$

Indirect materials used in production $ $4,980$

Direct labor $ $58,400$

Manufacturing overhead applied to work in process $ $87,400$

Underapplied overhead $ $4,110$

Inventories Beginning Ending

Raw materials $ $11,100$ $ $19,300$

Work in process $ $55,800$ $ $67,900$

Finished goods $ $33,200$ $ $43,200$

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.