45. STU Corporation gathered the following data for the month of September:

Item	Amount ($)
Direct Materials Used	148,000
Direct Labor	114,000
Manufacturing Overhead (Variable)	102,000
Manufacturing Overhead (Fixed)	110,000
Beginning Work in Process Inventory	100,000
Ending Work in Process Inventory	102,000
Beginning Finished Goods Inventory	106,000
Ending Finished Goods Inventory	108,000

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.