212. JKL Manufacturing Company manufactures a single product. The following information is available for the month of June:

• Direct materials used: $1,030,000
• Direct labor cost: $1,005,000
• Variable manufacturing overhead: $975,000
• Fixed manufacturing overhead: $985,000
• Beginning finished goods inventory: $980,000
• Ending finished goods inventory: $990,000
• Beginning work in process inventory: $970,000
• Ending work in process inventory: $975,000

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.