89. WXY Manufacturing incurred the following costs during May:

Item	Amount ($)
Direct Materials Used	236,000
Direct Labor	202,000
Manufacturing Overhead (Variable)	190,000
Manufacturing Overhead (Fixed)	198,000
Beginning Work in Process Inventory	188,000
Ending Work in Process Inventory	190,000
Beginning Finished Goods Inventory	194,000
Ending Finished Goods Inventory	196,000

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.