98. PQR Manufacturing Company manufactures a single product. The following information is available for the month of December:

• Direct materials used: $460,000
• Direct labor cost: $435,000
• Variable manufacturing overhead: $405,000
• Fixed manufacturing overhead: $415,000
• Beginning finished goods inventory: $410,000
• Ending finished goods inventory: $420,000
• Beginning work in process inventory: $400,000
• Ending work in process inventory: $405,000

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.