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

Purchases of raw materials $30,000
Indirect materials included in manufacturing overhead $4,970
Direct labor $59,000
Manufacturing overhead applied to work in process $88,200
Underapplied overhead $4,110

Inventories Beginning Ending
Raw materials $11,100 $18,700
Work in process 54,200 68,100
Finished goods 33,200 42,800

Required:

a. Prepare a Schedule of Cost of Goods Manufactured.
b. Prepare a schedule of cost of goods sold for the month.