21. ABC Manufacturing Company incurred the following costs during the month of September:

Item	Amount ($)
Direct Materials Used	100,000
Direct Labor	66,000
Manufacturing Overhead (Variable)	54,000
Manufacturing Overhead (Fixed)	62,000
Beginning Work in Process Inventory	52,000
Ending Work in Process Inventory	54,000
Beginning Finished Goods Inventory	58,000
Ending Finished Goods Inventory	60,000

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.