Primare corporation has provided the following data concerning last month’s manufacturing operations. purchases of raw materials $ 31,000 indirect materials included in manufacturing overhead $ 4,510 direct labor $ 59,900 manufacturing overhead applied to work in process $ 88,000 underapplied overhead $ 4,180 inventories beginning ending raw materials $ 10,100 $ 18,700 work in process $ 55,300 $ 66,400 finished goods $ 34,100 $ 43,500 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.