39. UVW Corporation produces a single product. The following data pertains to the month of January:
    Direct materials cost: $165,000
    Direct labor cost: $140,000
    Variable manufacturing overhead: $110,000
    Fixed manufacturing overhead: $120,000
    Beginning finished goods inventory: $115,000
    Ending finished goods inventory: $125,000
    Beginning work in process inventory: $105,000
    Ending work in process inventory: $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.