233. PQR Manufacturing incurred the following costs during May:

Item	Amount ($)
Direct Materials Used	524,000
Direct Labor	490,000
Manufacturing Overhead (Variable)	478,000
Manufacturing Overhead (Fixed)	486,000
Beginning Work in Process Inventory	476,000
Ending Work in Process Inventory	478,000
Beginning Finished Goods Inventory	482,000
Ending Finished Goods Inventory	484,000

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.