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 $ 4,920 Direct labor $ 59,400 Manufacturing overhead applied to work in process $ 88,600 Underapplied overhead $ 4,080 Inventories Beginning Ending Raw materials $ 10,000 $ 19,200 Work in process $ 55,000 $ 66,000 Finished goods $ 34,200 $ 42,500 Required: 1. Prepare a schedule of cost of goods manufactured for the month.