14. QRS Corporation gathered the following data for the month of February:

Item	Amount ($)
Direct Materials Used	82,000
Direct Labor	52,000
Manufacturing Overhead (Variable)	40,000
Manufacturing Overhead (Fixed)	48,000
Beginning Work in Process Inventory	38,000
Ending Work in Process Inventory	40,000
Beginning Finished Goods Inventory	44,000
Ending Finished Goods Inventory	46,000

Requirements: a) Compute the Total Manufacturing Cost. b) Determine the Cost of Goods Manufactured. c) Find the Cost of Goods Sold. d) Calculate the Gross Profit. e) Construct a Schedule of Cost of Goods Manufactured. f) Prepare a Schedule of Cost of Goods Sold. g) Prepare a Schedule of Gross Profit.