151. GHI Manufacturing Company produces a single product. The following data pertains to the month of May:
     Direct materials cost: $725,000
     Direct labor cost: $700,000
     Variable manufacturing overhead: $670,000
     Fixed manufacturing overhead: $680,000
     Beginning finished goods inventory: $675,000
     Ending finished goods inventory: $685,000
     Beginning work in process inventory: $665,000
     Ending work in process inventory: $670,000
     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.