31. JKL Manufacturing Company incurred the following costs during the month of July:

Item	Amount ($)
Direct Materials Used	120,000
Direct Labor	86,000
Manufacturing Overhead (Variable)	74,000
Manufacturing Overhead (Fixed)	82,000
Beginning Work in Process Inventory	72,000
Ending Work in Process Inventory	74,000
Beginning Finished Goods Inventory	78,000
Ending Finished Goods Inventory	80,000

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.