Primare Corporation provided the following data for last months manufacturing operations. Purchases of raw materials $ 30,000 Indirect materials used in production $ 4,600 Direct labor $ 59,300 Manufacturing overhead applied to work in process $ 88,800 Underapplied overhead $ 4,160 Inventories Beginning Ending Raw materials $ 11,300 $ 19,600 Work in process $ 54,000 $ 68,800 Finished goods $ 34,100 $ 43,500 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.