Primare Corporation Schedule of Cost of Goods Manufactured Beginning work in process inventory Direct materials: Ending raw materials inventory Add: Purchases of raw materials $ 19,000 + 32,000 42,400 19,800 Total raw materials available Less: Ending raw materials inventory Raw materials used in production Less: Indirect materials used in production 4,690 $ (4,690) 58,400 Direct materials used in production Direct labor Manufacturing overhead Total manufacturing costs added to production Total manufacturing costs to account for Less: Ending work in process inventory Cost of goods manufactured 87,700 141,410 152,810 66,900 S 11,400 rimare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials used in production Direct labor $ 32,000 $ 4,690 $ 58,400 Manufacturing overhead applied to work in process Underapplied overhead Inventories $ 87,700 $ 4,140 Beginning Raw materials $ 11,400 Ending $ 19,800 Work in process $ 54,800 $ 66,900 Finished goods $ 33,900 $ 44,000 Required: 1. Prepare a schedule of cost of goods manufactured for the month. 2. Prepare a schedule of cost of goods sold for the month. Assume the underapplied or overapplied overhead is close Cost of Goods Sold. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare a schedule of cost of goods sold for the month. Assume the underapplied or overapplied overhead is closed to cost of Goods Sold. Schedule of Cost of Goods Sold Beginning finished goods inventory Add: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Unadjusted cost of goods sold Add: Underapplied overhead Adjusted cost of goods sold $ 33,900 Required 1