24. PQR Corporation gathered the following data for the month of December:

Item	Amount ($)
Direct Materials Used	106,000
Direct Labor	72,000
Manufacturing Overhead (Variable)	60,000
Manufacturing Overhead (Fixed)	68,000
Beginning Work in Process Inventory	58,000
Ending Work in Process Inventory	60,000
Beginning Finished Goods Inventory	64,000
Ending Finished Goods Inventory	66,000

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.