10. DEF Corporation gathered the following data for the month of October:

Item	Amount ($)
Direct Materials Used	72,000
Direct Labor	44,000
Manufacturing Overhead (Variable)	32,000
Manufacturing Overhead (Fixed)	40,000
Beginning Work in Process Inventory	30,000
Ending Work in Process Inventory	32,000
Beginning Finished Goods Inventory	35,000
Ending Finished Goods Inventory	38,000

Requirements: a) Compute the Total Manufacturing Cost. b) Determine the Cost of Goods Manufactured. c) Find the Cost of Goods Sold. d) Calculate the Gross Profit. e) Construct a Schedule of Cost of Goods Manufactured. f) Prepare a Schedule of Cost of Goods Sold. g) Prepare a Schedule of Gross Profit.