103. PQR Manufacturing incurred the following costs during July:

Item	Amount ($)
Direct Materials Used	264,000
Direct Labor	230,000
Manufacturing Overhead (Variable)	218,000
Manufacturing Overhead (Fixed)	226,000
Beginning Work in Process Inventory	216,000
Ending Work in Process Inventory	218,000
Beginning Finished Goods Inventory	222,000
Ending Finished Goods Inventory	224,000

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.