Primare Corporation has provided the following data concerning last month’s manufacturing operations. Purchases of raw materials $30,000
Indirect materials used in production $4,520
Direct labor $58,100
Manufacturing overhead applied to work in process $87,400
Underapplied overhead $4,190

Inventories Beginning Ending
Raw materials $11,300 $19,200
Work in process $54,700 $69,900
Finished goods $33,600 $43,600

Required:
a. Prepare a schedule of cost of goods manufactured for the month.
b. Prepare a schedule of cost of goods sold for the month.