95. MNO Manufacturing Company produces a single product. The following data pertains to the month of September:

• Direct materials cost: $445,000
• Direct labor cost: $420,000
• Variable manufacturing overhead: $390,000
• Fixed manufacturing overhead: $400,000
• Beginning finished goods inventory: $395,000
• Ending finished goods inventory: $405,000
• Beginning work in process inventory: $385,000
• Ending work in process inventory: $390,000

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.