Primare Corporation has provided the following data concerning last month’s manufacturing operations. Purchases of raw materials $ 32,000 Indirect materials used in production $ 4,680 Direct labor $ 59,700 Manufacturing overhead applied to work in process $ 88,500 Underapplied overhead $ 4,090 Inventories Beginning Ending Raw materials $ 10,700 $ 18,300 Work in process $ 56,000 $ 68,900 Finished goods $ 34,700 $ 43,700 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