32. MNO Corporation gathered the following data for the month of August:

Item	Amount ($)
Direct Materials Used	122,000
Direct Labor	88,000
Manufacturing Overhead (Variable)	76,000
Manufacturing Overhead (Fixed)	84,000
Beginning Work in Process Inventory	74,000
Ending Work in Process Inventory	76,000
Beginning Finished Goods Inventory	80,000
Ending Finished Goods Inventory	82,000

Requirements: a) Compute the Total Manufacturing Cost. b) Determine the Cost of Goods Manufactured. c) Find the Cost of Goods Sold. d) Calculate the Gross Profit. e) Construct a Schedule of Cost of Goods Manufactured. f) Prepare a Schedule of Cost of Goods Sold. g) Prepare a Schedule of Gross Profit.