Primare Corporation provided the following data for last month’s manufacturing operations. Purchases of raw materials $ 30,000 Indirect materials used in production $ 4,710 Direct labor $ 58,700 Manufacturing overhead applied to work in process $ 88,600 Underapplied overhead $ 4,080 Inventories Beginning Ending Raw materials $ 10,700 $ 19,600 Work in process $ 55,400 $ 68,600 Finished goods $ 34,900 $ 43,000 Required: Prepare a schedule of cost of goods manufactured. Prepare a schedule of cost of goods sold. Assume the underapplied or overapplied overhead is closed to Cost of Goods Sold.