191. ABC Manufacturing incurred the following costs during November:

Item	Amount ($)
Direct Materials Used	440,000
Direct Labor	406,000
Manufacturing Overhead (Variable)	394,000
Manufacturing Overhead (Fixed)	402,000
Beginning Work in Process Inventory	392,000
Ending Work in Process Inventory	394,000
Beginning Finished Goods Inventory	398,000
Ending Finished Goods Inventory	400,000

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.