Primare Corporation provided the following data for last months manufacturing operations. Purchases of raw materials $ 30,000 Indirect materials used in production $ 4,670 Direct labor $ 58,200 Manufacturing overhead applied to work in process $ 88,800 Underapplied overhead $ 4,090 Inventories Beginning Ending Raw materials $ 11,100 $ 19,400 Work in process $ 54,100 $ 66,200 Finished goods $ 34,700 $ 43,600 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