9. JKL Inc. incurred the following costs during September:

Item	Amount ($)
Direct Materials Used	70,000
Direct Labor	42,000
Manufacturing Overhead (Variable)	30,000
Manufacturing Overhead (Fixed)	38,000
Beginning Work in Process Inventory	28,000
Ending Work in Process Inventory	30,000
Beginning Finished Goods Inventory	33,000
Ending Finished Goods Inventory	36,000

Requirements: a) Determine 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.