27 1 point Material inventory Work-in-process inventory Finished goods inventory 01-01-2019 11,000 6,000 22.000 31-12-2019 8.000 7,000 18,000 Revenue 210.000 Periodic costs 60,000 Direct material purchases 73.000 Direct manufacturing labour 9,000 Manufacturing overhead costs 20,000 The following table shows some data related to the cost flows in Blue Co. in 2019. What is the operating profit in 2019? (all numbers are in $) $42.000 $32,000 $52.000 $0