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 $ 59,500 Manufacturing overhead applied to work in process $ 87,500 Underapplied overhead $ 4,160 Inventories Beginning Ending Raw materials $ 11,500 $ 19,900 Work in process $ 54,200 $ 69,800 Finished goods $ 33,300 $ 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