60. XYZ Manufacturing incurred the following costs during December:

Item	Amount ($)
Direct Materials Used	178,000
Direct Labor	144,000
Manufacturing Overhead (Variable)	132,000
Manufacturing Overhead (Fixed)	140,000
Beginning Work in Process Inventory	130,000
Ending Work in Process Inventory	132,000
Beginning Finished Goods Inventory	136,000
Ending Finished Goods Inventory	138,000

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.