33. PQR Inc. incurred the following costs during September:

Item	Amount ($)
Direct Materials Used	124,000
Direct Labor	90,000
Manufacturing Overhead (Variable)	78,000
Manufacturing Overhead (Fixed)	86,000
Beginning Work in Process Inventory	76,000
Ending Work in Process Inventory	78,000
Beginning Finished Goods Inventory	82,000
Ending Finished Goods Inventory	84,000

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.