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

$\backslash$table$[[$Purchases of raw materials,$$32,000$

Prepare a schedule of cost of goods manufactured.

$\backslash$table$[[$Primare Corporation$],[$Schedule of Cost of Goods Manufactured$],[$Beginning work in process inventory,,,$ $55,600],[$Direct materials:,,,$],[$Beginning raw materials inventory,$ $11,100,,],[$Add: Purchases of raw materials,$32,000,,],[$Total raw materials available,,,$],[$Less: Ending raw materials inventory,,,$],[$Raw materials used in production,,,$],[$Less: Indirect materials used in production,,,$],[$Direct materials used in production,,$ $0,],[$Direct labor,,$58,700,],[$Indirect labor,,$88,100,],[$Ending raw materials inventory,,$18,800,],[$Total manufacturing costs added to production,,,$165,600],[$Total manufacturing costs to account for,,,$221,200],[$Less: Ending work in process inventory,,,$68,700],[$Cost of goods manufactured,,,$]]$ Prepare a schedule of cost of goods sold. Assume the underapplied or