Primare Corporation provided the following data for last month's manufacturing operations. Purchases of raw materials $ 31,000 Indirect materials used in production $ 4,910 Direct labor $ 58,900 $ 87,300 $ 4,060 Manufacturing overhead applied to work in process Underapplied overhead Inventories Raw materials Work in process Finished goods Beginning Ending $ 10,400 $ 19,800 $ 69,200 $ 43,500 $ 55,900 $ 34,500 Required: 1. Prepare a schedule of cost of goods manufactured. 2. Prepare a schedule of cost of goods sold. Assume the underapplied or overapplied overhead is closed to Cost of Goods Sold.