23. LMN Inc. incurred the following costs during November:

Item	Amount ($)
Direct Materials Used	104,000
Direct Labor	70,000
Manufacturing Overhead (Variable)	58,000
Manufacturing Overhead (Fixed)	66,000
Beginning Work in Process Inventory	56,000
Ending Work in Process Inventory	58,000
Beginning Finished Goods Inventory	62,000
Ending Finished Goods Inventory	64,000

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.