239. QRS Manufacturing Company produces a single product. The following data pertains to the month of September:

• Direct materials cost: $1,165,000
• Direct labor cost: $1,140,000
• Variable manufacturing overhead: $1,110,000
• Fixed manufacturing overhead: $1,120,000
• Beginning finished goods inventory: $1,115,000
• Ending finished goods inventory: $1,125,000
• Beginning work in process inventory: $1,105,000
• Ending work in process inventory: $1,110,000

Requirements: a) Calculate the total manufacturing cost. b) Calculate the cost of goods manufactured. c) Calculate the cost of goods sold. d) Calculate the gross profit. e) Prepare a schedule of cost of goods manufactured. f) Prepare a schedule of cost of goods sold.