Answer and Explanation:
1. The Preparation of schedule of cost of goods manufactured for the month is prepared below:-
Primare Corporation
Schedule of Cost of Goods manufactured
Particulars                                                             Amount 
Direct Materials:
Beginning Raw Material                      $11,200
Add: Raw Material purchases
during the month                                 $32,000
Total Raw Material available              $43,200
Less: Ending Raw material                   $20,000
Raw Material used in production         $23,200
Less: Indirect Material included in
manufacturing Overhead                       $4,680  $18,520
Add: Direct labor                                                   $59,300
Add: Manufacturing overhead
applied to work in process                                    $87,100
Total Manufacturing Costs                                   $164,920
Add: Beginning Work In Process                           $56,000
Less:  Ending Work in Process                               $68,500
Cost of Goods manufactured                                $152,420
2. The Preparation of schedule of cost of goods sold for the month is prepared below:-
Primare Corporation
Schedule of Cost of Goods Sold
Particulars                                                             Amount 
Beginning finished Goods Inventory                    $34,900
Add: Cost of Goods Manufactured                       $152,420
Goods available for sale                                        $187,320
Less: Finished Goods Inventory, Ending               $43,700
Unadjusted cost of goods sold                             $143,620
Add: Under-applied Overhead                               $4,100
Cost of Goods Sold adjusted                                 $147,720
(Under-applied overhead refers that there was less overhead applied that is Actual overheads are more than the overhead applied, thus adding to the cost of the goods sold)