ABC Company operates three service departments, power, maintenance, and personnel along with two production departments, assembly and packaging. The costs in the service departments are allocated using the following activities: Power - allocated using square feet occupied Maintenance - allocated using maintenance hours Personnel - allocated using number of employees In the second stage, departmental overhead rates for the two production departments are calculated using machine hours as the cost driver for the assembly department and direct labor hours as the cost driver for the packaging department. Information for the three service departments is given below:  Power Maintenance directly traced overhead ...... $80,000 $45,000 square feet occupied .......... 2,000 3,500 number of employees ........... 90 50 maintenance hours ............. 2,500 2,000  Personnel directly traced overhead ...... $120,000 square feet occupied .......... 3,000 number of employees ........... 24 maintenance hours ............. 4,000 Information for the two production departments is given below:  Assembly Packaging directly traced overhead ...... $425,000 $128,000 square feet occupied .......... 2,100 1,400 number of employees ........... 42 18 maintenance hours ............. 6,400 1,600 direct labor hours ............ 8,000 20,000 machine hours ................. 10,000 10,000 ABC Company started and completed job #32-A during the most recent month. Information about job #32-A appears below:  Job #32-A Prime costs ......................... $80,000 Direct labor hours in assembly ...... 500 Direct labor hours in packaging ..... 600 Machine hours in assembly ........... 1,500 Machine hours in packaging .......... 1,200 Units in the job .................... 1,000 In answering this question, assume the following: 1) Service department costs are allocated to the production departments using the direct allocation method. 2) 820 units from Job #32-A were sold at a selling price of $250 per unit. Calculate the gross profit earned from the sale of the 820 units from Job #32-A.