A company has the following data:

Planned and actual production: $40000$ units

Sales: $37000$ units at R$15$ per unit

Production costs:

Variable: R$4$ per unit

Fixed: R$260000$

Selling and administrative costs:

Variable: R$1$ per unit

Fixed: R$32000$

No opening stock

The gross profit that the company would disclose on an absorption$-$costing income statement is: