ABC Inc., expects to sell 26,000 pool cues for $14 each. Direct materials costs are $2, direct manufacturing labor is $4, and manufacturing overhead is $0.89 per pool cue. The following inventory levels apply to 2023 : Beginning inventory. - Direct materials =31,000 units - Work-in-process inventory =0 units - Finished goods inventory =1,800 units Ending inventory. - Direct materials =31,000 units - Work-in-process inventory =0 units - Finished goods inventory =3,300 units On the 2023 budgeted income statement, what amount will be reported for gross profit