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

Purchases of raw materials $ $32,000$

Indirect materials used in production $ $4,780$

Direct labor $ $58,000$

Manufacturing overhead applied to work in process $ $87,200$

Underapplied overhead $ $4,110$

Inventories Beginning Ending

Raw materials $ $10,100$ $ $19,100$

Work in process $ $55,500$ $ $67,800$

Finished goods $ $33,100$ $ $42,600$

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.