161. ABC Manufacturing incurred the following costs during May:

Item	Amount ($)
Direct Materials Used	380,000
Direct Labor	346,000
Manufacturing Overhead (Variable)	334,000
Manufacturing Overhead (Fixed)	342,000
Beginning Work in Process Inventory	332,000
Ending Work in Process Inventory	334,000
Beginning Finished Goods Inventory	338,000
Ending Finished Goods Inventory	340,000

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.