25. STU Inc. incurred the following costs during January:

Item	Amount ($)
Direct Materials Used	108,000
Direct Labor	74,000
Manufacturing Overhead (Variable)	62,000
Manufacturing Overhead (Fixed)	70,000
Beginning Work in Process Inventory	60,000
Ending Work in Process Inventory	62,000
Beginning Finished Goods Inventory	66,000
Ending Finished Goods Inventory	68,000

Requirements: a) Determine 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.