Allison Corporation reports end-of-year data as follows for 2015:

• Sales revenue $570,000
• Actual manufacturing overhead $103,600
• Allocated manufacturing overhead $ 96,000
• Cost of Goods Sold $ 368,000

Allison adjusts cost of goods sold for any balance in manufacturing overhead. The gross profit of Allison Corporation is:

		$194,400
		$292,000
		$278,000
		$202,000