Jose Company produced the following information for the month of April:

????

1. Sales price variance 39,000 (favourable)

2. Sales volume variance 43,000 (adverse)

???????????? ???????????????????????????????????????????????????????????????????????????????????? 116,000 4. Direct materials variance 23,000 (favourable)

5. Direct labour variance 48,000 (adverse)

6. Fixed overheads variance 5,000 (adverse)

What is actual profit for the period?