Primare Corporation has provided the following data concerning last month's manufacturing operations. Purchases of raw materials Indirect materials used in production Direct labor $ 31,000 $ 4,870 $ 59,800 Manufacturing overhead applied to work in process Underapplied overhead $ 88,200 $ 4,020 Inventories Raw materials Beginning $ 10,300 Ending $ 19,000 Work in process $ 54,700 $ 67,100 Finished goods $ 33,300 $ 43,100 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.