93. PQR Manufacturing incurred the following costs during September:

Item	Amount ($)
Direct Materials Used	244,000
Direct Labor	210,000
Manufacturing Overhead (Variable)	198,000
Manufacturing Overhead (Fixed)	206,000
Beginning Work in Process Inventory	196,000
Ending Work in Process Inventory	198,000
Beginning Finished Goods Inventory	202,000
Ending Finished Goods Inventory	204,000

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.