5. UVW Inc. incurred the following costs during May:

Item	Amount ($)
Direct Materials Used	58,000
Direct Labor	34,000
Manufacturing Overhead (Variable)	23,000
Manufacturing Overhead (Fixed)	29,000
Beginning Work in Process Inventory	20,000
Ending Work in Process Inventory	22,000
Beginning Finished Goods Inventory	26,000
Ending Finished Goods Inventory	29,000

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.