Required:

1.	Prepare a schedule of cost of goods manufactured for the month.

Primare Corporation has provided the following data concerning last month's manufacturing operations. 32,000 Purchases of raw materials Indirect materials included in manufacturing overhead 4,810 59,200 Direct labor Manufacturing overhead applied to work in process 87,200 4,060 Under applied overhead Beginning Ending Inventories 11,400 18,800 Raw materials Work in process $54,400 $69,200 Finished goods 33,600 $43,800