51. ABC Manufacturing incurred the following costs during March:

Item	Amount ($)
Direct Materials Used	160,000
Direct Labor	126,000
Manufacturing Overhead (Variable)	114,000
Manufacturing Overhead (Fixed)	122,000
Beginning Work in Process Inventory	112,000
Ending Work in Process Inventory	114,000
Beginning Finished Goods Inventory	118,000
Ending Finished Goods Inventory	120,000

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.