132. MNO Corporation gathered the following data for the month of December:

Item	Amount ($)
Direct Materials Used	322,000
Direct Labor	288,000
Manufacturing Overhead (Variable)	276,000
Manufacturing Overhead (Fixed)	284,000
Beginning Work in Process Inventory	274,000
Ending Work in Process Inventory	276,000
Beginning Finished Goods Inventory	280,000
Ending Finished Goods Inventory	282,000

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.