191. GHI Manufacturing Company produces a single product. The following data pertains to the month of September:
     Direct materials cost: $925,000
     Direct labor cost: $900,000
     Variable manufacturing overhead: $870,000
     Fixed manufacturing overhead: $880,000
     Beginning finished goods inventory: $875,000
     Ending finished goods inventory: $885,000
     Beginning work in process inventory: $865,000
     Ending work in process inventory: $870,000
     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.