51. GHI Corporation produces a single product. The following data pertains to the month of January:
    Direct materials cost: $225,000
    Direct labor cost: $200,000
    Variable manufacturing overhead: $170,000
    Fixed manufacturing overhead: $180,000
    Beginning finished goods inventory: $175,000
    Ending finished goods inventory: $185,000
    Beginning work in process inventory: $165,000
    Ending work in process inventory: $170,000
    Requirements:
    a) Calculate the total manufacturing cost.
    b) Calculate the cost of goods manufactured.
    c) Calculate the cost of goods sold.
    d) Calculate the gross profit.
    e) Prepare a schedule of cost of goods manufactured.
    f) Prepare a schedule of cost of goods sold.