81. ABC Manufacturing incurred the following costs during September:

Item	Amount ($)
Direct Materials Used	220,000
Direct Labor	186,000
Manufacturing Overhead (Variable)	174,000
Manufacturing Overhead (Fixed)	182,000
Beginning Work in Process Inventory	172,000
Ending Work in Process Inventory	174,000
Beginning Finished Goods Inventory	178,000
Ending Finished Goods Inventory	180,000

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.