101. ABC Manufacturing incurred the following costs during May:

Item	Amount ($)
Direct Materials Used	260,000
Direct Labor	226,000
Manufacturing Overhead (Variable)	214,000
Manufacturing Overhead (Fixed)	222,000
Beginning Work in Process Inventory	212,000
Ending Work in Process Inventory	214,000
Beginning Finished Goods Inventory	218,000
Ending Finished Goods Inventory	220,000

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.