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 $ 4,860 direct labor $ 58,700 manufacturing overhead applied to work in process $ 87,900 underapplied overhead $ 4,080 inventories beginning ending raw materials $ 11,300 $ 19,500 work in process $ 55,100 $ 68,700 finished goods $ 34,100 $ 43,200 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.