41. JKL Corporation incurred the following costs during the month of May:

Item	Amount ($)
Direct Materials Used	140,000
Direct Labor	106,000
Manufacturing Overhead (Variable)	94,000
Manufacturing Overhead (Fixed)	102,000
Beginning Work in Process Inventory	92,000
Ending Work in Process Inventory	94,000
Beginning Finished Goods Inventory	98,000
Ending Finished Goods Inventory	100,000

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.