144. QRS Corporation gathered the following data for the month of December:

Item	Amount ($)
Direct Materials Used	346,000
Direct Labor	312,000
Manufacturing Overhead (Variable)	300,000
Manufacturing Overhead (Fixed)	308,000
Beginning Work in Process Inventory	298,000
Ending Work in Process Inventory	300,000
Beginning Finished Goods Inventory	304,000
Ending Finished Goods Inventory	306,000

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.