Primary Corporation has provided the following data concerning last months manufacturing operations. Purchases of raw materials $ 32,000 Indirect materials used in production $ 4,910 Direct labor $ 58,300 Manufacturing overhead applied to work in process $ 88,900 Underapplied overhead $ 4,120 Inventories Beginning Ending Raw materials $ 11,100 $ 18,200 Work in process $ 54,800 $ 65,900 Finished goods $ 33,700 $ 43,800 Required: 1. Prepare a schedule of cost of goods manufactured for the month