Primare Corporation provided the following data for last months manufacturing operations.

Purchases of raw materials	$ 32,000
Indirect materials used in production	$ 4,610
Direct labor	$ 59,800
Manufacturing overhead applied to work in process	$ 87,900
Underapplied overhead	$ 4,020

Inventories	Beginning	Ending
Raw materials	$ 10,200	$ 18,500
Work in process	$ 55,600	$ 68,400
Finished goods	$ 33,300	$ 42,500

Required:

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