17. TUV Inc. incurred the following costs during May:

Item	Amount ($)
Direct Materials Used	90,000
Direct Labor	58,000
Manufacturing Overhead (Variable)	46,000
Manufacturing Overhead (Fixed)	54,000
Beginning Work in Process Inventory	44,000
Ending Work in Process Inventory	46,000
Beginning Finished Goods Inventory	50,000
Ending Finished Goods Inventory	52,000

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.