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

Purchases of raw materials $ $32,000$

Indirect materials used in production $ $4,830$

Direct labor $ $58,400$

Manufacturing overhead applied to work in process $ $87,600$

Underapplied overhead $ $4,020$

Inventories Beginning Ending

Raw materials $ $11,300$ $ $18,300$

Work in process $ $54,700$ $ $67,200$

Finished goods $ $33,800$ $ $42,900$

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.