13. PQR Inc. incurred the following costs during January:

Item	Amount ($)
Direct Materials Used	80,000
Direct Labor	50,000
Manufacturing Overhead (Variable)	38,000
Manufacturing Overhead (Fixed)	46,000
Beginning Work in Process Inventory	36,000
Ending Work in Process Inventory	38,000
Beginning Finished Goods Inventory	42,000
Ending Finished Goods Inventory	44,000

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.