Primare Corporation provided the following data for last months manufacturing operations. Purchases of raw materials $ 31,000 Indirect materials used in production $ 4,780 Direct labor $ 59,400 Manufacturing overhead applied to work in process $ 87,900 Underapplied overhead $ 4,200 Inventories Beginning Ending Raw materials $ 10,600 $ 18,800 Work in process $ 55,100 $ 69,700 Finished goods $ 33,900 $ 43,700 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