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

Item	Amount ($)
Direct Materials Used	686,000
Direct Labor	652,000
Manufacturing Overhead (Variable)	640,000
Manufacturing Overhead (Fixed)	648,000
Beginning Work in Process Inventory	638,000
Ending Work in Process Inventory	640,000
Beginning Finished Goods Inventory	644,000
Ending Finished Goods Inventory	646,000

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.