Angry Birds, Inc. designs and builds retaining walls for individual customers. On August 1, 2 jobs were in process: Level 1 with a beginning balance of $12,000 and Level 2 with a beginning balance of $8,600. During August, Level 3 and Level 4 were started. Levels 1 and 2 were sold at cost plus 40% during August. All other jobs remained in process at month end. The company applies manufacturing overhead at a rate of $11 per direct labor hour. Direct labor wages average $10 per hour. The following additional cost information is available for August:

	Level 1	Level 2	Level 3	Level 4
Direct Materials	$1,200	$8,000	$2,100	$3,000
Direct Labor	$1,800	$4,800	$360	$1,200

The sales staff is paid a 2% commission on all sales for the period. Calculate the following given actual MOH of $8,200 incurred during August.

1) The gross profit reported on the Income Statement for August equals $_____.(enter commas where appropriate and round to nearest dollar i.e. 1,000 not1000.2)

2) The ending work in process balance reported on the Balance Sheet for August equals $_____. enter commas where appropriate and round to nearest dollar i.e. 1,000 not 1000.2)