171. ABC Manufacturing incurred the following costs during March:

Item	Amount ($)
Direct Materials Used	400,000
Direct Labor	366,000
Manufacturing Overhead (Variable)	354,000
Manufacturing Overhead (Fixed)	362,000
Beginning Work in Process Inventory	352,000
Ending Work in Process Inventory	354,000
Beginning Finished Goods Inventory	358,000
Ending Finished Goods Inventory	360,000

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.