Primare Corporation has provided the following data concerning last month’s manufacturing operations.

Purchases of raw materials $ 30,000
Indirect materials used in production $ 4,700
Direct labor $ 58,700
Manufacturing overhead applied to work in process $ 88,400
Underapplied overhead $ 4,140

Inventories Beginning Ending
Raw materials $ 10,000 $ 19,700
Work in process $ 54,100 $ 69,700
Finished goods $ 34,800 $ 42,300

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.