44. QRS Corporation gathered the following data for the month of August:

Item	Amount ($)
Direct Materials Used	146,000
Direct Labor	112,000
Manufacturing Overhead (Variable)	100,000
Manufacturing Overhead (Fixed)	108,000
Beginning Work in Process Inventory	98,000
Ending Work in Process Inventory	100,000
Beginning Finished Goods Inventory	104,000
Ending Finished Goods Inventory	106,000

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.