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Primare Corporation provided the following data for last month's manufacturing operations. Purchases of raw materials Indirect materials used in production Direct labor Manufacturing overhead applied

Primare Corporation provided the following data for last month's manufacturing operations.
Purchases of raw materials
Indirect materials used in production
Direct labor
Manufacturing overhead applied to work in process
Underapplied overhead
Inventories
Raw materials
Work in process
Finished goods
$32,000
$4,640
$59,700
$88,600
$4,150
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.
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Required 1
Prepare a schedule of cost of goods manufactured.
\table[[Primare Corporation,],[,,,],[Direct materials:,,,],[Beginning raw materials inventory,,,],[Add: Purchases of raw materials,11,900,,],[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,,,],[Manufacturing overhead,,,],[,,,],[Total manufacturing costs added to production,,,],[Total manufacturing costs to account for,,,],[,,,],[Cost of goods manufactured,,,]]
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