ABC Company operates two service departments, quality control and maintenance, and two production departments, cutting and finishing. Service department costs are allocated to production departments using a sequential two-stage allocation method. Quality control department costs are allocated on the basis of number of inspections and maintenance department costs are allocated on the basis of machine hours. In the second stage, departmental overhead rates for the two production departments are calculated using direct labor hours as the activity for each department. Information for the four departments is given below:

Q.C. Maintenance Cutting Finishing

Directly trace overhead $124,000 $240,000 $319,600 $336,400

Number of inspections 5,000 5,000 6,000 14,000

Machine hours 50,000 20,000 28,000 22,000

Direct labor hours N/A N/A 20,000 10,000

The company has just completed job #603, which required 20 direct labor hours in the cutting department and 50 direct labor hours in the finishing department. The direct material and direct labor cost for job #603 totaled $1,540. Job #603 consisted of a total of 100 units. 65 of those units were sold to a customer. ABC Company sets the selling prices of its products at 130% of manufacturing cost.

Calculate the amount of gross profit ABC Company earned on the sale of the 65 units from job #603. Do not use decimals in your answer.