61. ABC Corporation incurred the following costs during January:

Item	Amount ($)
Direct Materials Used	180,000
Direct Labor	146,000
Manufacturing Overhead (Variable)	134,000
Manufacturing Overhead (Fixed)	142,000
Beginning Work in Process Inventory	132,000
Ending Work in Process Inventory	134,000
Beginning Finished Goods Inventory	138,000
Ending Finished Goods Inventory	140,000

Requirements: a) Calculate Total Manufacturing Cost. b) Calculate Cost of Goods Manufactured. c) Calculate Cost of Goods Sold. d) Calculate Gross Profit. e) Prepare a Schedule of Cost of Goods Manufactured. f) Prepare a Schedule of Cost of Goods Sold. g) Prepare a Schedule of Gross Profit.