193. PQR Manufacturing incurred the following costs during January:

Item	Amount ($)
Direct Materials Used	444,000
Direct Labor	410,000
Manufacturing Overhead (Variable)	398,000
Manufacturing Overhead (Fixed)	406,000
Beginning Work in Process Inventory	396,000
Ending Work in Process Inventory	398,000
Beginning Finished Goods Inventory	402,000
Ending Finished Goods Inventory	404,000

Requirements: a) Calculate 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.