253. PQR Manufacturing incurred the following costs during January:

Item	Amount ($)
Direct Materials Used	564,000
Direct Labor	530,000
Manufacturing Overhead (Variable)	518,000
Manufacturing Overhead (Fixed)	526,000
Beginning Work in Process Inventory	516,000
Ending Work in Process Inventory	518,000
Beginning Finished Goods Inventory	522,000
Ending Finished Goods Inventory	524,000

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.