Purchases of raw materials Primare Corporation has provided the following data concerning last month's manufacturing operations. Indirect materials used in production $ 31,000 $ 4,670 Direct labor $ 59,800 Manufacturing overhead applied to work in process $ 89,000 Underapplied overhead $ 4,110 Inventories Beginning Ending Work in process $ 55,000 $ 68,200 Raw materials $ 11,900 $ 18,300 Finished goods $ 34,500 $ 43,300 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 closed to Cost of Goods Sold.