293. PQR Manufacturing incurred the following costs during May:

Item	Amount ($)
Direct Materials Used	644,000
Direct Labor	610,000
Manufacturing Overhead (Variable)	598,000
Manufacturing Overhead (Fixed)	606,000
Beginning Work in Process Inventory	596,000
Ending Work in Process Inventory	598,000
Beginning Finished Goods Inventory	602,000
Ending Finished Goods Inventory	604,000

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.